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La Revalorización De Activos Fijos. Contraste Empírico De Un Modelo Financiero De Elección Contable /

Author

Listed:
  • Hervás Oliver, J. L.

    () (Universidad Politécnica de Valencia (España))

Abstract

En 1996 asistimos a uno de los procedimientos contables menos utilizados de nuestro sistema contable: la revalorización de activos fijos. El objetivo fundamental consiste en poner de manifiesto los motivos que impulsaron a las empresas a tomar o no la decisión de revalorizar. Sobre una muestra inicial de 19.032 empresas establecemos un modelo para determinar los factores influyentes en la elección contable. El nivel de endeudamiento bancario, la potencialidad de ahorro fiscal, el tamaño y la rentabilidad constituyen, al menos en parte, factores explicativos de la decisión de revalorizar tomada por las empresas, mientras que la liquidez no se observa como explicativa. Por último, destaca el diferente tratamiento de la normativa foral y común en nuestro sistema contable. / In 1996 we attend one of the accounting procedures less utilized on our accounting system: the fixed assets revaluation. The main objective consists on identify the reasons that prompted to the businesses to take or not the decision of revaluing. On an initial sample of 19.032 firms we establish a model to determine factors which explain the accounting choice process. The banking level of indebtedness, the tax savings, the size and the profit value constitute, at less in part, explanatory factors of the decision to revalue, while the liquidity itself is not observed as explanatory. Finally, it emphasizes the different processing of the common and autonomous regulation in our accounting system.

Suggested Citation

  • Hervás Oliver, J. L., 2005. "La Revalorización De Activos Fijos. Contraste Empírico De Un Modelo Financiero De Elección Contable /," Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), vol. 11(1), pages 31-51.
  • Handle: RePEc:idi:jiedee:v:11:y:2005:i:1:p:31-51
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