메뉴 건너뛰기




Volumn 27, Issue 3-4, 2000, Pages 359-394

Fixed asset revaluation and equity depletion in the UK

Author keywords

[No Author keywords available]

Indexed keywords


EID: 47349096876     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/1468-5957.00317     Document Type: Article
Times cited : (52)

References (52)
  • 1
    • 0001725911 scopus 로고    scopus 로고
    • Revaluations of fixed assets and future firm performance: Evidence from the UK
    • January
    • Aboody, D., M.E. Barth and R. Kasznik (1999), 'Revaluations of Fixed Assets and Future Firm Performance: Evidence from the UK', Journal of Accounting and Economics (January), pp. 149-78.
    • (1999) Journal of Accounting and Economics , pp. 149-178
    • Aboody, D.1    Barth, M.E.2    Kasznik, R.3
  • 9
    • 85005305538 scopus 로고
    • The market for 'lemons': Qualitative uncertainty and the market mechanism
    • August
    • Akerlof, G. A. (1970), 'The Market for 'Lemons': Qualitative Uncertainty and the Market Mechanism', Quarterly Journal of Economics (August), pp. 488-500.
    • (1970) Quarterly Journal of Economics , pp. 488-500
    • Akerlof, G.A.1
  • 13
    • 21344482133 scopus 로고
    • The timing of asset sales and earnings manipulation
    • (October)
    • Bartov, E. (1993), 'The Timing of Asset Sales and Earnings Manipulation', Accounting Review (October), pp. 840-55.
    • (1993) Accounting Review , pp. 840-855
    • Bartov, E.1
  • 14
    • 0038405154 scopus 로고    scopus 로고
    • Earnings management using asset sales: An international study of countries allowing noncurrent asset revaluation
    • December
    • Black, E.L., K.F. Sellers and T. Manly (1998), 'Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluation', Journal of Business Finance & Accounting, Vol. 25, Nos. 9 & 10 (November/December), pp. 1287-317.
    • (1998) Journal of Business Finance & Accounting , vol.25 , Issue.9-10 NOVEMBER , pp. 1287-1317
    • Black, E.L.1    Sellers, K.F.2    Manly, T.3
  • 15
    • 84977731725 scopus 로고
    • Latent assets
    • July
    • Brennan, M.J. (1990), 'Latent Assets', Journal of Finance (July), pp. 709-30.
    • (1990) Journal of Finance , pp. 709-730
    • Brennan, M.J.1
  • 16
    • 84984136469 scopus 로고
    • Fixed asset revaluations and managerial incentives
    • March
    • Brown, P., I.H. Izan and A.L. Loh (1992), 'Fixed Asset Revaluations and Managerial Incentives', Abacus (March), pp. 36-57.
    • (1992) Abacus , pp. 36-57
    • Brown, P.1    Izan, I.H.2    Loh, A.L.3
  • 17
    • 0347869106 scopus 로고
    • Financial ratio covenants in UK bank loan contracts and accounting policy choice
    • Autumn
    • Citron, D.B. (1992a), 'Financial Ratio Covenants in UK Bank Loan Contracts and Accounting Policy Choice', Accounting and Business Research (Autumn), pp. 322-35.
    • (1992) Accounting and Business Research , pp. 322-335
    • Citron, D.B.1
  • 18
    • 0013399056 scopus 로고
    • Accounting measurement rules in UK bank loan contracts
    • Winter
    • - (1992b), 'Accounting Measurement Rules in UK Bank Loan Contracts', Accounting And Business Research (Winter), pp. 21-30.
    • (1992) Accounting and Business Research , pp. 21-30
  • 20
    • 84984119507 scopus 로고
    • Asset revaluations and assessment of borrowing capacity
    • September
    • Cotter, J. and I. Zimmer (1995), 'Asset Revaluations and Assessment of Borrowing Capacity', Abacus (September), pp. 136-51.
    • (1995) Abacus , pp. 136-151
    • Cotter, J.1    Zimmer, I.2
  • 22
    • 77951545481 scopus 로고    scopus 로고
    • Loan contracting by UK corporate borrowers
    • August
    • - (1996), 'Loan Contracting by UK Corporate Borrowers', Journal of International Banking Law (August), pp. 201-5.
    • (1996) Journal of International Banking Law , pp. 201-205
  • 23
    • 0002125048 scopus 로고
    • An empirical examination of debt covenant restrictions and accounting-related debt proxies
    • January
    • Duke, J.C. and H.G. Hunt III (1990), 'An Empirical Examination of Debt Covenant Restrictions and Accounting-Related Debt Proxies', Journal of Accounting and Economics (January), pp. 45-63.
    • (1990) Journal of Accounting and Economics , pp. 45-63
    • Duke, J.C.1    Hunt III, G.H.2
  • 24
    • 21344486345 scopus 로고
    • An investigation of revaluations of tangible long-lived assets
    • Easton, P.D., P.H. Eddey and T.S. Harris (1993), 'An Investigation of Revaluations of Tangible Long-lived Assets', Journal of Accounting Research (Supplement), pp. 1-38.
    • (1993) Journal of Accounting Research , Issue.SUPPL. , pp. 1-38
    • Easton, P.D.1    Eddey, P.H.2    Harris, T.S.3
  • 25
    • 84984262531 scopus 로고
    • Factors affecting the scope and initial tightness of covenant restrictions in private lending agreements
    • Fall
    • El-Gazzar, S. and V. Pastena (1991), 'Factors Affecting the Scope and Initial Tightness of Covenant Restrictions in Private Lending Agreements', Contemporary Accounting Research (Fall), pp. 132-51.
    • (1991) Contemporary Accounting Research , pp. 132-151
    • El-Gazzar, S.1    Pastena, V.2
  • 26
    • 84978558116 scopus 로고
    • Asset revaluations and share price revisions
    • Emanuel, D.M. (1989), 'Asset Revaluations and Share Price Revisions', Journal of Business Finance & Accounting, Vol. 16, No. 2 (Spring), pp. 213-17.
    • (1989) Journal of Business Finance & Accounting , vol.16 , Issue.2 SPRING , pp. 213-217
    • Emanuel, D.M.1
  • 28
    • 0347869095 scopus 로고    scopus 로고
    • The revaluation of assets as a signalling device: A theoretical and an empirical analysis
    • Spring
    • Gaeremynck, A. and R. Veugelers (1999), 'The Revaluation of Assets as a Signalling Device: A Theoretical and an Empirical Analysis', Accounting and Business Research (Spring), pp. 123-38.
    • (1999) Accounting and Business Research , pp. 123-138
    • Gaeremynck, A.1    Veugelers, R.2
  • 29
    • 0000053451 scopus 로고    scopus 로고
    • An examination of the long run performance of UK acquiring firms
    • September
    • Gregory, A. (1997), 'An Examination of the Long Run Performance of UK Acquiring Firms', Journal of Business Finance & Accounting, Vol. 24, Nos 7 & 8 (September), pp. 971-1002.
    • (1997) Journal of Business Finance & Accounting , vol.24 , Issue.7-8 , pp. 971-1002
    • Gregory, A.1
  • 31
    • 77951551178 scopus 로고    scopus 로고
    • The relative informativeness of fair value versus historical cost amounts for long-lived tangible assets
    • Harris, M.S. and K.A. Muller III (1998), 'The Relative Informativeness of Fair Value versus Historical Cost Amounts for Long-Lived Tangible Assets', Working Paper (Pennsylvania State University).
    • (1998) Working Paper, Pennsylvania State University
    • Harris, M.S.1    Muller III, K.A.2
  • 33
    • 0032092646 scopus 로고    scopus 로고
    • Goodwill
    • June
    • - (1998), 'Goodwill', British Accounting Review (June), pp. 141-58.
    • (1998) British Accounting Review , pp. 141-158
  • 35
    • 84985818117 scopus 로고
    • The interpretation of coefficients in models with qualitative dependent variables
    • (MAY/June)
    • LeClere, M.J. (1992), 'The Interpretation of Coefficients in Models with Qualitative Dependent Variables', Decision Sciences (May/June), pp. 770-76.
    • (1992) Decision Sciences , pp. 770-776
    • LeClere, M.J.1
  • 36
    • 0002604722 scopus 로고
    • Accounting information in private markets: Evidence from private lending agreements
    • (January)
    • Leftwich, R. (1983), 'Accounting Information in Private Markets: Evidence from Private Lending Agreements', Accounting Review (January), pp. 23-42.
    • (1983) Accounting Review , pp. 23-42
    • Leftwich, R.1
  • 38
    • 0000861775 scopus 로고
    • A perspective on the use of limited-dependent and qualitative variables models in accounting research
    • (October)
    • - (1991), 'A Perspective on the Use of Limited-Dependent and Qualitative Variables Models in Accounting Research', Accounting Review (October), pp. 788-807.
    • (1991) Accounting Review , pp. 788-807
  • 39
    • 84982047371 scopus 로고
    • An examination of the economic circumstances surrounding decisions to capitalize brands
    • September
    • Mather, P.R. and K.V. Peasnell (1991), 'An Examination of the Economic Circumstances Surrounding Decisions to Capitalize Brands', British Journal of Management (September), pp. 151-64.
    • (1991) British Journal of Management , pp. 151-164
    • Mather, P.R.1    Peasnell, K.V.2
  • 40
    • 77951549597 scopus 로고
    • 'United kingdom', D. Alexander and S. Archer (eds.), T, (Academic Press)
    • Mumford, M. (1992), 'United Kingdom', in D. Alexander and S. Archer (eds.), The European Accounting Guide (Academic Press), pp. 617-700.
    • (1992) He European Accounting Guide , pp. 617-700
    • Mumford, M.1
  • 41
    • 77951581233 scopus 로고
    • Accounting for intangible assets: UK developments
    • August
    • Peasnell, K.V. (1992), 'Accounting for Intangible Assets: UK Developments', Accounting Enquiries (August), pp. 2-34.
    • (1992) Accounting Enquiries , pp. 2-34
    • Peasnell, K.V.1
  • 42
    • 54049118073 scopus 로고    scopus 로고
    • A U.K. perspective on accounting for goodwill and other intangibles
    • Fall, 501
    • - (1996), 'A U.K. Perspective on Accounting for Goodwill and Other Intangibles', Issues in Accounting Education (Fall), pp. 487-89, 501.
    • (1996) Issues in Accounting Education , pp. 487-489
  • 43
    • 39149122319 scopus 로고
    • Accounting-based constraints in public and private debt agreements: Their association with leverage and accounting method choice
    • January
    • Press, E.G. and J.B. Weintrop (1990), 'Accounting-based Constraints in Public and Private Debt Agreements: Their Association with Leverage and Accounting Method Choice', Journal of Accounting and Economics (January), pp. 65-95.
    • (1990) Journal of Accounting and Economics , pp. 65-95
    • Press, E.G.1    Weintrop, J.B.2
  • 44
    • 0347387166 scopus 로고
    • Asset revaluations and stock market prices
    • Autumn
    • Sharp, I.G. and R. Walker (1975), 'Asset Revaluations and Stock Market Prices', Journal of Accounting Research (Autumn), pp. 293-310.
    • (1975) Journal of Accounting Research , pp. 293-310
    • Sharp, I.G.1    Walker, R.2
  • 47
    • 0346756968 scopus 로고
    • Corporate signalling, asset revaluations and stock prices of British companies
    • October
    • Standish, P.M. and S. Ung (1982), 'Corporate Signalling, Asset Revaluations and Stock Prices of British Companies', Accounting Review (October), pp. 701-5.
    • (1982) Accounting Review , pp. 701-705
    • Standish, P.M.1    Ung, S.2
  • 49
    • 84984148184 scopus 로고
    • The SEC's ban on upward asset revaluations and the disclosure of current values
    • March
    • Walker, R.G. (1992), 'The SEC's Ban on Upward Asset Revaluations and the Disclosure of Current Values', Abacus (March), pp. 3-35.
    • (1992) Abacus , pp. 3-35
    • Walker, R.G.1
  • 51
    • 0000047027 scopus 로고
    • Positive accounting theory: A ten year perspective
    • January
    • Watts, R.L. and J.L. Zimmerman (1990), 'Positive Accounting Theory: A Ten Year Perspective', Accounting Review (January), pp. 131-56.
    • (1990) Accounting Review , pp. 131-156
    • Watts, R.L.1    Zimmerman, J.L.2
  • 52
    • 84984148292 scopus 로고
    • Asset revaluations and the mitigation of underinvestment
    • March
    • Whittred, G. and Y.K Chan (1992), 'Asset Revaluations and the Mitigation of Underinvestment', Abacus (March), pp. 58-73.
    • (1992) Abacus , pp. 58-73
    • Whittred, G.1    Chan, Y.K.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.