Revaluations of fixed assets and future firm performance: evidence from the UK

Article Abstract:

Upward revaluation of fixed assets was found to be directly related to future firm performance as evidenced by operating income, cash flow and other indicators of revaluations in asset values. Data from UK firms were used since UK generally accepted accounting principles provide discretionary upward revaluation of assets and recognition of fixed assets in financial statements at revalued amounts. Current asset values are also found to be relevant for financial statement assessment.

Accounting Methods, Asset Accounting, United Kingdom, Finance, Foreign corporations, Valuation, Cash flow, Corporate growth, Assets (Accounting)

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CEO stock option awards and the timing of corporate voluntary disclosures

Article Abstract:

Research is presented concerning the management of voluntary disclosures giving details of stock option awards by chief executive officers. The quick announcement of bad news and the delay in announcing good news are discussed.

Stock Options, Behavior, Executive compensation, Chief executive officers, Disclosure statements (Accounting)

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Share repurchases and intangible assets

Article Abstract:

The effect of intangible assets on corporate decisions to repurchase stocks is examined in detail. The effect of a range of factors such as general information asymmetry is assessed.

Economics, Research and Development in the Social Sciences and Humanities, Economic aspects, Corporate governance, Corporations, Securities

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