Motives for property, plant and equipment revaluation according to positive accounting theory

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.

Keywords

• wartość godziwa
• środki trwałe
• pozytywna teoria rachunkowości
• Fair Value
• property
• plant and equipment