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MADDİ DURAN VARLIK DEĞERLEMESİNİN ALTINDAKİ TEMEL MOTİVASYONUN TESPİTİ: HALKA AÇIK İMALAT SEKTÖRÜ İŞLETMELERİ ÜZERİNDE BİR ARAŞTIRMA.
- Source :
-
World of Accounting Science . Jun2023, Vol. 25 Issue 2, p274-295. 22p. - Publication Year :
- 2023
-
Abstract
- In this study, listed manufacturing companies in Borsa İstanbul are examined for the 2017-2021 period to reveal their motives for revaluing Property Plant and Equipment. Financial Leverage (LEV), Return on Assets (ROA), Return on Equity (ROE), Market Value/Book Value (M/B), and Earnings Per Share (EPS) ratios are compared based on borrowing capacity, political costs, and information asymmetry theories. Results reveal that there is no difference between the pre and post revaluation periods. However, revaluing and non-revaluing companies exhibit statistically sifgnificant differences in ROA, ROE, and EPS. It may indicate that revaluing companies use revaluation to improve their equity and total assets. [ABSTRACT FROM AUTHOR]
Details
- Language :
- Turkish
- ISSN :
- 1302258X
- Volume :
- 25
- Issue :
- 2
- Database :
- Academic Search Index
- Journal :
- World of Accounting Science
- Publication Type :
- Academic Journal
- Accession number :
- 169961197
- Full Text :
- https://doi.org/10.31460/mbdd.1172597