Recognition versus Disclosure:The Case of Land and Building's Revaluations

Ahmed, K, Goodwin, J and Sawyer, K 2005, 'Recognition versus Disclosure:The Case of Land and Building's Revaluations', Pacific Accounting Review, vol. 17, no. 2, pp. 1-46.


Document type: Journal Article
Collection: Journal Articles

Title Recognition versus Disclosure:The Case of Land and Building's Revaluations
Author(s) Ahmed, K
Goodwin, J
Sawyer, K
Year 2005
Journal name Pacific Accounting Review
Volume number 17
Issue number 2
Start page 1
End page 46
Total pages 45
Publisher Pacific Accounting Review Trust
Abstract This study examines the value relevance of recognised and disclosed revaluations of land and buildings for a large sample of Australian firms from 1993 through 1997. In contrast to prior research, we control for risk and cyclical effects and find no difference between recognised and disclosed revaluations, using yearly-cross-sectional and pooled regressions and using both market and non-market dependent variables. We also find only weak evidence that revaluations of recognised and disclosed land and buildings are value relevant.
Subject Financial Accounting
Copyright notice © 2005 Emerald Group Publishing
ISSN 0114-0582
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