The central government has implemented a government fixed asset revaluation policy. The main objective of the policy is to present the fair value of fixed assets in the government's …
This study aims to analyze the determinants of fixed asset revaluation decisions. This study uses data from financial reports and annual reports of manufacturing companies in the …
The purpose of this paper was to examine the effect of Accounting Background, Fixed Assets Intensity, and Liquidity of Fixed Asset Revaluation. The research method used in this paper …