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Myers Myers, Majluf Majluf (June 1984)
Corporate Financing and Investment Decisions when Firms Have Information that Investors Do not HaveJournal of Financial Economics
Sharpe Sharpe, Walker Walker (Autumn 1975)
Asset Revaluations and Stock Market PricesJournal of Accounting Research
Ball Ball, Brown Brown, Finn Finn (October 1977)
Share Capitalization Changes, Information and the Australian Equity MarketAustralian Journal of Management
Whittred Whittred, Zimmer Zimmer (November 1986)
Accounting Information in the Market for DebtAccounting and Finance
Watts Watts (April 1977)
Corporate Financial Statement, A Product of the Market and Political ProcessesAustralian Journal of Management
Ball Ball, Foster Foster (1982)
Corporate Financial Reporting: A Methodological Review of Empirical ResearchJournal of Accounting Research
Palepu Palepu (March 1986)
Predicting Takeover Targets: A Methodological and Empirical AnalysisJournal of Accounting and Economics
Leech Leech (October 1975)
The Prices Justification Tribunal and Profitability AssessmentThe Chartered Accountant in Australia
Whittred Whittred, Chan Chan (July 1987)
Asset Revaluations and the Management of Financial SlackWorking Paper, University of New South Wales
Standish Standish, Ung Ung (October 1982)
Corporate Signalling, Asset Revaluations and the Stock Prices of British CompaniesThe Accounting Review
Casey Casey, Eddey Eddey (December 1986)
Defence Strategies of Listed Companies Under the Takeover CodeAustralian Journal of Management
Healy Healy, Lys Lys (Winter 1986)
Auditor Changes Following Big Eight Mergers with Non‐Big Eight Audit FirmsJournal of Public Policy
Kelly Kelly (Spring 1983)
The Development of a Positive Theory of Corporate Management's Role in External Financial ReportingJournal of Accounting Literature
Craswell Craswell (March 1986)
An Examination of Alternative Hypotheses Concerning Depreciation of BuildingsAbacus
Perry Perry (1979)
Trends in Australia Strike Activity: 1913–1978Australian Bulletin of Labour
Walter Walter (June 1984)
Australian Takeovers: Capital Market Efficiency and Shareholder Risk and ReturnAustralian Journal of Management
Emanuel Emanuel (Spring 1989)
Asset Revaluations and Share Price RevisionsJournal of Business Finance and Accounting
Ross Ross (Spring 1977)
The Determination of Financial Structure: The Incentive‐Signalling ApproachBell Journal of Economics
The study attempts to explain why Australian companies revalue their fixed assets, when a revaluation, by itself, has no discernible direct effect on cash flows and is costly to carry out. A revaluation is hypothesised to affect contracting and political costs. It may also help resolve problems associated with information asymmetries, or be used to signal information to investors. The results support the proposition that economic forces help explain the decision to revalue assets.
Abacus – Wiley
Published: Mar 1, 1992
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