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Impact of Owner-Occupied Property Valuation by Historical Cost on Fixed Assets Value at Bankruptcy Risk

Author

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  • Bauer Kinga

    (Cracow University of Economics, Department of Accounting, Cracow University of Economics, Rakowicka 27 St., 31-510 Cracow)

Abstract

Purpose: The purpose of this article is to present the findings of the author’s own studies on the influence of owner-occupied property valuation by historical cost on fixed assets value of entities at risk of bankruptcy.

Suggested Citation

  • Bauer Kinga, 2015. "Impact of Owner-Occupied Property Valuation by Historical Cost on Fixed Assets Value at Bankruptcy Risk," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 23(2), pages 3-23, June.
    • Handle: RePEc:vrs:jmbace:v:23:y:2015:i:2:p:3-23:n:1
    DOI: 10.7206/mba.ce.2084-3356.138
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    Cited by:

    1. Michał Baran & Kinga Bauer, 2021. "The Role of Information in Assessing the Risk of Conducting Bankruptcy Proceedings," Risks, MDPI, vol. 9(4), pages 1-18, April.

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