Motywy wyboru wartości godziwej do wyceny środków trwałych w świetle pozytywnej teorii rachunkowości
Motives for property, plant and equipment revaluation according to positive accounting theory

Summary/Abstract: The paper identifies motives for property, plant and equipment (PPE) revaluations according to the three main hypotheses proposed by Watts and Zimmerman. Attempt to lower debt-equity ratio is the main motive for PPE revaluation. The method of inductive inference was applied.

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