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Facteurs explicatifs des politiques de réévaluation positive d'actifs. Le cas de la Suisse


  • Franck Missonier-Piera


This paper examines factors likely to affect upward assets revaluations by Swiss listed firms. The empirical analysis suggests that this practice mainly enables the firm to reduce its debt costs by signalling additional borrowing capacity, as well as to reduce political costs entailed from the firm labour force.

Suggested Citation

  • Franck Missonier-Piera, 2003. "Facteurs explicatifs des politiques de réévaluation positive d'actifs. Le cas de la Suisse," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(2), pages 59-80.
  • Handle: RePEc:cai:ccaafc:cca_092_0059

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    Cited by:

    1. Benjamin Poulard & Lionel Touchais, 2013. "Bilan de l'application des IAS/IFRS : Vers une amélioration de la qualité de l'information financière ?," Post-Print hal-01737399, HAL.


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