산업경영시스템학회지 (Journal of Korean Society of Industrial and Systems Engineering)
- 제22권52호
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- Pages.221-228
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- 1999
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- 2005-0461(pISSN)
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- 2287-7975(eISSN)
자산재평가와 재무구조
Asset Revaluation and Financial Structure
초록
The purpose of this paper is to see whether the improvement on the financial structure through the asset revaluation is temporary or not. The financial structure of the companies which revalue the asset was improved for the revaluating year, but the financial structure worsened in the next year. Therefore, I can infer that the asset revaluation is carried out to supply their capital by enterprises.
키워드