Facteurs explicatifs des politiques de réévaluation positive d'actifs. Le cas de la Suisse

Franck Missonier-Piera

ACCRA, 2003, vol. 9, issue 2, 59-80

Abstract: This paper examines factors likely to affect upward assets revaluations by Swiss listed firms. The empirical analysis suggests that this practice mainly enables the firm to reduce its debt costs by signalling additional borrowing capacity, as well as to reduce political costs entailed from the firm labour force.

Keywords: assets revaluation; information asymmetry; investment opportunities; debt costs (search for similar items in EconPapers)
Date: 2003
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