The Incentive for Choosing Revaluation Model of Fixed Asset: Evidence from Indonesian Listed Firms after IFRS Adoption

Dyah Purwanti, Edy Purwanto

2017

Abstract

The purpose of this study is to investigate why Indonesian firms choose revaluation model of fixed assets. By observing all listed firms in the Indonesia Stock Exchange, we employ logistic regression to investigate the motivation. This study finds export sales as the strongest incentive for choosing revaluation model. We document that firms which have larger export activity are more likely to choose a revaluation model.

Paper Citation

in Harvard Style

Purwanti D. and Purwanto E. (2017). The Incentive for Choosing Revaluation Model of Fixed Asset: Evidence from Indonesian Listed Firms after IFRS Adoption.In Proceedings of the 2nd Global Conference on Business, Management and Entrepreneurship - Volume 1: GC-BME, ISBN 978-989-758-333-9, pages 236-242. DOI: 10.5220/0007117802360242

in Bibtex Style

@conference{gc-bme17,
author={Dyah Purwanti and Edy Purwanto},
title={The Incentive for Choosing Revaluation Model of Fixed Asset: Evidence from Indonesian Listed Firms after IFRS Adoption},
booktitle={Proceedings of the 2nd Global Conference on Business, Management and Entrepreneurship - Volume 1: GC-BME,},
year={2017},
pages={236-242},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007117802360242},
isbn={978-989-758-333-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd Global Conference on Business, Management and Entrepreneurship - Volume 1: GC-BME,
TI - The Incentive for Choosing Revaluation Model of Fixed Asset: Evidence from Indonesian Listed Firms after IFRS Adoption
SN - 978-989-758-333-9
AU - Purwanti D.
AU - Purwanto E.
PY - 2017
SP - 236
EP - 242
DO - 10.5220/0007117802360242