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"This study aimed to explore the company-specific and market factors driving  fixed asset revaluation (FAR) in an emerging economy. Our research was  based on a sample of 142 companies listed on the Dhaka Stock Exchange  (DSE) – the main bourse of Bangladesh. The binary logistic regression  model was the main instrument used to measure the significance level of  variables and test the hypotheses. The study found that market conditions,  profitability, nationality, debt-to-asset ratio, fixed assets intensity, and  company size could influence FAR decisions significantly. But, company  age and current ratio have failed FAR decisions insignificantly. Since  there are suspicions about the creative practice of FAR, users need to be  cautious when explaining and utilizing the information communicated  via financial statements of companies that revalued their assets. Besides,  regulators should strictly enforce the laws to avoid selective disclosures,  and companies should fully disclose market-sensitive information so that  corporate stakeholders promptly receive FAR-related disclosures. This paper  could serve a large assortment of stakeholders interested in knowing the  drivers behind and effects of FAR. Inclusion and the explanation of three  new factors, corporate nationality, age, and market condition, could be an  extension of the existing FAR literature.  Keywords: Fixed asset revaluation, Fair value, IAS 16, Stock market crash, PP&amp;E"

Company-specific Characteristics and Market-driven Fixed Asset Revaluation in an Emerging Asian Economy