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Asset Revaluations And Stock-Market Prices

Author

Listed:
  • SHARPE, IG
  • WALKER, RG

Abstract

No abstract is available for this item.

Suggested Citation

  • Sharpe, Ig & Walker, Rg, 1975. "Asset Revaluations And Stock-Market Prices," Journal of Accounting Research, Wiley Blackwell, vol. 13(2), pages 293-310.
    • Handle: RePEc:bla:joares:v:13:y:1975:i:2:p:293-310
    DOI: http://hdl.handle.net/10.2307/2490366
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Takashi Obinata, 2002. "Concept and Relevance of Income," CIRJE F-Series CIRJE-F-171, CIRJE, Faculty of Economics, University of Tokyo.
    2. Guoping Liu & Jerry Sun, 2015. "Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?," Accounting Perspectives, John Wiley & Sons, vol. 14(3), pages 250-275, September.
    3. Neil Garrod & Urska Kosi & Aljosa Valentincic, 2008. "Asset Write‐Offs in the Absence of Agency Problems," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(3‐4), pages 307-330, April.
    4. Olante, Maria Elena & Lassini, Ugo, 2022. "Investment property: Fair value or cost model? Recent evidence from the application of IAS 40 in Europe," Advances in accounting, Elsevier, vol. 56(C).
    5. Lopes, Alexsandro Broedel & Walker, Martin, 2012. "Asset revaluations, future firm performance and firm-level corporate governance arrangements: New evidence from Brazil," The British Accounting Review, Elsevier, vol. 44(2), pages 53-67.
    6. Aboody, David & Barth, Mary E. & Kasznik, Ron, 1999. "Revaluations of fixed assets and future firm performance: Evidence from the UK1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 149-178, January.
    7. Shahid Khan & Mark Anderson & Hussein Warsame & Michael Wright, 2015. "Do IFRS‐Based Earnings Announcements Have More Information Content than Canadian GAAP‐Based Earnings Announcements?," Accounting Perspectives, John Wiley & Sons, vol. 14(3), pages 276-302, September.
    8. Benzion Barlev & Dov Fried & Joshua Rene Haddad & Joshua Livnat, 2007. "Reevaluation of Revaluations: A Cross‐Country Examination of the Motives and Effects on Future Performance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(7‐8), pages 1025-1050, September.
    9. Hasnah Shaari & Tongyu Cao & Ray Donnelly, 2017. "Reversals of impairment charges under IAS 36: evidence from Malaysia," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 14(3), pages 224-240, August.
    10. Frank J. Finn & G. P. Whittred, 1982. "On the Use of Naive Expectations of Earnings per Share as Experimental Benchmarks," The Economic Record, The Economic Society of Australia, vol. 58(2), pages 169-173, June.

    More about this item

    Keywords

    Asset revaluation; Informational content; Stock price response; Stock price volatility;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates

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