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Authors: Dyah Purwanti 1 and Edy Purwanto 2

Affiliations: 1 STAN-Polytechnic of State of Finance, Indonesia ; 2 FETA and Ministry of Finance, Indonesia

Keyword(s): Revaluation model, incentive, IFRS adoption, fixed assets

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.

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Paper citation in several formats:
Purwanti, D. and Purwanto, E. (2018). 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 - GC-BME; ISBN 978-989-758-333-9; ISSN 2184-3368, SciTePress, pages 236-242. DOI: 10.5220/0007117802360242

@conference{gc-bme18,
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 - GC-BME},
year={2018},
pages={236-242},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007117802360242},
isbn={978-989-758-333-9},
issn={2184-3368},
}

TY - CONF

JO - Proceedings of the 2nd Global Conference on Business, Management and Entrepreneurship - 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
IS - 2184-3368
AU - Purwanti, D.
AU - Purwanto, E.
PY - 2018
SP - 236
EP - 242
DO - 10.5220/0007117802360242
PB - SciTePress

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