... of the economic determinants of upward asset revaluations. Stephen W.J. Lin can be contacted at: lins@fiu.edu © Emerald Group Publishing Limited 2009 Asset valuation United Kingdom Countries such as Australia and the UK allow managers to write up fixed assets if their current values...

... Asset valuation Intensified business competition, globalization and the advent of information technologies have all led to an increase in the economical importance of intangible investments in contemporary economies (Lev, 2001). Unlike other intangible investments, the R&D investment has...