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Showing 1 to 1 of 1 for “"upward asset revaluation"”.
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Asset revaluation and future firm operating performance: evidence from New Zealand
… framework of many countries allows the upward revaluation of assets. Previous studies on the association of asset revaluation and future performance in Australia (Barth and Clinch, 1998), U.K. (Aboody, Barth and Kasznik, 1999) and Hong Kong (Jaggi and Tsui, 2001) have shown that upward …