Revaluation

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David M Nathan - One of the best experts on this subject based on the ideXlab platform.

  • initial management of glycemia in type 2 diabetes mellitus
    The New England Journal of Medicine, 2002
    Co-Authors: David M Nathan
    Abstract:

    An asymptomatic 45-year-old Hispanic man has a fasting plasma glucose level of 142 mg per deciliter (7.9 mmol per liter) on initial evaluation and 139 mg per deciliter (7.7 mmol per liter) on reevaluation. Other than a steady gain in weight since college and borderline hypertension, his medical history is unremarkable. He is 175 cm (5 ft 9 in.) tall and weighs 95 kg (209 lb; body-mass index, 31.2), and his blood pressure is 138/88 mm Hg. Physical examination is notable only for abdominal obesity and absent ankle reflexes. How should this patient be treated?

  • clinical practice initial management of glycemia in type 2 diabetes mellitus
    The New England Journal of Medicine, 2002
    Co-Authors: David M Nathan
    Abstract:

    An asymptomatic 45-year-old Hispanic man has a fasting plasma glucose level of 142 mg per deciliter (7.9 mmol per liter) on initial evaluation and 139 mg per deciliter (7.7 mmol per liter) on reevaluation. Other than a steady gain in weight since college and borderline hypertension, his medical history is unremarkable. He is 175 cm (5 ft 9 in.) tall and weighs 95 kg (209 lb; body-mass index, 31.2), and his blood pressure is 138/88 mm Hg. Physical examination is notable only for abdominal obesity and absent ankle reflexes. How should this patient be treated?

K V Peasnell - One of the best experts on this subject based on the ideXlab platform.

  • fixed asset Revaluation and equity depletion in the uk
    Journal of Business Finance & Accounting, 2000
    Co-Authors: Y C Lin, K V Peasnell
    Abstract:

    UK GAAP has traditionally allowed the write-off of purchased goodwill directly to reserves, resulting in the widespread depletion of book equity. Companies have also been permitted to revalue fixed assets at management's discretion. This study examines whether upward Revaluations have been associated with the depletion of book equity and with other costly contracting explanations identified in prior research. Our results provide strong support for the equity depletion hypothesis, both with regard to the decision to revalue and the timing of the Revaluations. Indebtedness, liquidity, size and fixed asset intensity are also consistently associated with upward Revaluation.

  • fixed asset Revaluation and equity depletion in the uk
    Social Science Research Network, 1998
    Co-Authors: Y C Lin, K V Peasnell
    Abstract:

    UK GAAP allows the write-off of purchased goodwill directly to reserves, resulting in the widespread depletion of book equity. Companies are also permitted to revalue fixed assets at management's discretion. This study examines whether Revaluations are associated with the depletion of book equity and with other costly contracting explanations identified in prior research. Our results provide strong support for the equity depletion hypothesis, both with regard to the decision to revalue and the timing of the Revaluations. Other factors identified in prior research (indebtedness, liquidity, market-to-book, size, fixed asset intensity) are also consistently associated with Revaluation.

Benjamin Becker - One of the best experts on this subject based on the ideXlab platform.

  • secondary rewards acquire enhanced incentive motivation via increasing anticipatory activity of the lateral orbitofrontal cortex
    Brain Structure & Function, 2021
    Co-Authors: Xi Yang, Weihua Zhao, Keith M. Kendrick, Xiaolong Liu, Yixu Zeng, Fei Xin, Shuxia Yao, Richard P Ebstein, Benjamin Becker
    Abstract:

    The motivation to strive for and consume primary rewards such as palatable food is bound by devaluation mechanisms, yet secondary rewards such as money may not be bound by these regulatory mechanisms. The present study therefore aimed at determining diverging devaluation trajectories for primary (chocolate milk) and secondary (money) reinforcers on the behavioral and neural level. Devaluation procedures with repeated exposure to reward combined with a choice (Experiment 1) and an incentive delay (Experiment 2) paradigm consistently revealed decreasing hedonic value for the primary reward as reflected by decreasing hedonic evaluation and choice preference with repeated receipt, while hedonic value and preferences for the secondary reward increased. Concomitantly acquired functional near-infrared spectroscopy (fNIRS) data during the incentive delay paradigm revealed that increasing value of the secondary reward was accompanied by increasing anticipatory activation in the lateral orbitofrontal cortex, while during the consummatory phase the secondary reinforcer associated with higher medial orbitofrontal activity irrespective of devaluation stage. Overall, the findings suggest that—in contrast to primary reinforcers—secondary reinforcers, i.e. money, can acquire progressively enhanced incentive motivation with repeated receipt, suggesting a mechanism which could promote escalating striving to obtain secondary rewards.

  • secondary rewards acquire enhanced incentive motivation via increasing anticipatory activity of the lateral orbitofrontal cortex
    bioRxiv, 2020
    Co-Authors: Xi Yang, Weihua Zhao, Keith M. Kendrick, Xiaolong Liu, Yixu Zeng, Fei Xin, Shuxia Yao, Richard P Ebstein, Benjamin Becker
    Abstract:

    Abstract The motivation to strive for and consume primary rewards such as palatable food is bound by internal satiation and devaluation mechanisms, yet secondary rewards such as money may not be bound by these regulatory mechanisms. The present study therefore aimed at determining diverging devaluation trajectories for primary (chocolate milk) and secondary (money) reinforcers on the behavioral and neural level. Satiation procedures combined with a choice (Experiment 1) and an incentive delay (Experiment 2) paradigm consistently revealed decreased hedonic value for the primary reward as reflected by decreasing hedonic evaluation and choice preference, while hedonic value and preferences for the secondary reward increased. Concomitantly acquired functional near-infrared spectroscopy (fNIRS) data during the incentive delay paradigm revealed that increasing value of the secondary reward was accompanied by increasing anticipatory activation in the lateral orbitofrontal cortex, while during the consummatory phase the secondary reinforcer associated with higher medial orbitofrontal activity irrespective of devaluation stage. Overall, the findings suggest that – in contrast to primary reinforcers - secondary reinforcers can acquire progressively enhanced incentive motivation with repeated receipt, suggesting a mechanism which could promote escalating striving to obtain secondary rewards.

Kipling D Williams - One of the best experts on this subject based on the ideXlab platform.

  • eye gaze as relational evaluation averted eye gaze leads to feelings of ostracism and relational devaluation
    Personality and Social Psychology Bulletin, 2010
    Co-Authors: James H Wirth, Donald F Sacco, Kurt Hugenberg, Kipling D Williams
    Abstract:

    Eye gaze is often a signal of interest and, when noticed by others, leads to mutual and directional gaze. However, averting one’s eye gaze toward an individual has the potential to convey a strong interpersonal evaluation. The averting of eye gaze is the most frequently used nonverbal cue to indicate the silent treatment, a form of ostracism. The authors argue that eye gaze can signal the relational value felt toward another person. In three studies, participants visualized interacting with an individual displaying averted or direct eye gaze. Compared to receiving direct eye contact, participants receiving averted eye gaze felt ostracized, signaled by thwarted basic need satisfaction, reduced explicit and implicit self-esteem, lowered relational value, and increased temptations to act aggressively toward the interaction partner.

Ron Kasznik - One of the best experts on this subject based on the ideXlab platform.

  • Revaluations of fixed assets and future firm performance evidence from the uk1
    Journal of Accounting and Economics, 1999
    Co-Authors: David Aboody, Mary E Barth, Ron Kasznik
    Abstract:

    We find, as predicted, that upward Revaluations of fixed assets by U.K. firms are significantly positively related to future firm performance. Also, current year Revaluations (Revaluation balances) are significantly positively related to annual returns (prices), indicating Revaluations reflect asset value changes. Relations between Revaluations and future performance and prices are weaker for higher debt-to- equity ratio firms, indicating motivation affects how Revaluations reflect fundamentals. The relations also are weaker for cross-listed firms. Revaluations after a decline in real estate values and a discretion-reducing accounting proposal are less strongly associated with future performance and returns. Downward Revaluations are significantly positively related to returns, but small (large) downward Revaluations are insignificantly (significantly negatively) related to future performance.

  • Revaluations of fixed assets and future firm performance evidence from the uk
    Journal of Accounting and Economics, 1999
    Co-Authors: David Aboody, Mary E Barth, Ron Kasznik
    Abstract:

    Abstract We find, as predicted, that upward Revaluations of fixed assets by UK firms are significantly positively related to changes in future performance, measured by operating income and cash from operations, indicating Revaluations reflect asset value changes. Current year Revaluations (Revaluation balances) also are significantly positively related to annual returns (prices). Relations between Revaluations and future performance and prices are weaker for higher debt-to-equity ratio firms, indicating motivation affects how Revaluations reflect asset value changes. The relations also are weaker for cross-listed firms and in a more volatile economic time period. Our inferences are robust to controlling for firms' acquisition activity.