Motives for property, plant and equipment revaluation according to positive accounting theory
The paper identifies motives for property, plant and equipment (PPE) revaluations according to the three main hypotheses proposed by Watts and Zimmerman. Attempt to lower debt-equity ratio is the main motive for PPE revaluation. The method of inductive inference was applied.
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Rada Naukowa SKwP
2016-07-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
| Subjects: | |
| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0009.2855 |
| _version_ | 1818879922125406208 |
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| author | Katarzyna Bareja Magdalena Giedroyć |
| author_facet | Katarzyna Bareja Magdalena Giedroyć |
| author_sort | Katarzyna Bareja |
| collection | DOAJ |
| description | The paper identifies motives for property, plant and equipment (PPE) revaluations according to the three main hypotheses proposed by Watts and Zimmerman. Attempt to lower debt-equity ratio is the main motive for PPE revaluation. The method of inductive inference was applied. |
| first_indexed | 2024-12-19T14:37:46Z |
| format | Article |
| id | doaj.art-7af60c54e61441f2ace45d3dbfe5ee20 |
| institution | Directory Open Access Journal |
| issn | 1641-4381 2391-677X |
| language | English |
| last_indexed | 2024-12-19T14:37:46Z |
| publishDate | 2016-07-01 |
| publisher | Rada Naukowa SKwP |
| record_format | Article |
| series | Zeszyty Teoretyczne Rachunkowości |
| spelling | doaj.art-7af60c54e61441f2ace45d3dbfe5ee202022-12-21T20:17:12ZengRada Naukowa SKwPZeszyty Teoretyczne Rachunkowości1641-43812391-677X2016-07-01201687(143)91810.5604/16414381.120742801.3001.0009.2855Motives for property, plant and equipment revaluation according to positive accounting theoryKatarzyna BarejaMagdalena GiedroyćThe paper identifies motives for property, plant and equipment (PPE) revaluations according to the three main hypotheses proposed by Watts and Zimmerman. Attempt to lower debt-equity ratio is the main motive for PPE revaluation. The method of inductive inference was applied.http://ztr.skwp.pl/gicid/01.3001.0009.2855wartość godziwaśrodki trwałepozytywna teoria rachunkowościFair Valuepropertyplant and equipment |
| spellingShingle | Katarzyna Bareja Magdalena Giedroyć Motives for property, plant and equipment revaluation according to positive accounting theory Zeszyty Teoretyczne Rachunkowości wartość godziwa środki trwałe pozytywna teoria rachunkowości Fair Value property plant and equipment |
| title | Motives for property, plant and equipment revaluation according to positive accounting theory |
| title_full | Motives for property, plant and equipment revaluation according to positive accounting theory |
| title_fullStr | Motives for property, plant and equipment revaluation according to positive accounting theory |
| title_full_unstemmed | Motives for property, plant and equipment revaluation according to positive accounting theory |
| title_short | Motives for property, plant and equipment revaluation according to positive accounting theory |
| title_sort | motives for property plant and equipment revaluation according to positive accounting theory |
| topic | wartość godziwa środki trwałe pozytywna teoria rachunkowości Fair Value property plant and equipment |
| url | http://ztr.skwp.pl/gicid/01.3001.0009.2855 |
| work_keys_str_mv | AT katarzynabareja motivesforpropertyplantandequipmentrevaluationaccordingtopositiveaccountingtheory AT magdalenagiedroyc motivesforpropertyplantandequipmentrevaluationaccordingtopositiveaccountingtheory |