RELEVANSI NILAI REVALUASI ASET TETAP DENGAN TINGKAT UTANG SEBAGAI VARIABEL MODERASI

RELEVANSI NILAI REVALUASI ASET TETAP DENGAN TINGKAT UTANG SEBAGAI VARIABEL MODERASI

This study aims to analyze the value relevance of fixed asset revaluation and whether debt levels moderate value relevance of fixed asset revaluation. Signaling theory states that the company revalues its assets with the aim to provide credible signals about favorable future prospects; whereas debt...

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Bibliographic Details
Main Authors: Fransisca Ayudya Aryani, Agung Juliarto
Format: Article
Language:English
Published: Universitas Diponegoro 2018-03-01
Series:Jurnal Akuntansi dan Auditing
Subjects:
Revaluation of Fixed Assets, Leverage, Value Relevance, Opportunistic Motives
Online Access:https://ejournal.undip.ac.id/index.php/akuditi/article/view/18220

Internet

https://ejournal.undip.ac.id/index.php/akuditi/article/view/18220

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