Timing, Recurrence, and Effects of Fixed Asset Revaluation: Evidence from Bangladesh

This study intended to explore when and how often fixed asset revaluation (FAR) is practiced in Bangladesh and explain the impacts of FAR on net asset value (NAV), stock prices, and debts of companies. Based on 175 listed companies on the Dhaka Stock Exchange, this study found increasing use of the...

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Bibliographic Details
Main Authors: Md. Tahidur Rahman, Syed Zabid Hossain, Md. Anwarul Haque
Format: Article
Language:English
Published: EconJournals 2021-03-01
Series:International Journal of Economics and Financial Issues
Online Access:http://mail.econjournals.com/index.php/ijefi/article/view/10828