Predicting future performance and dividend policy by asset revaluation and leverage
Ridwan Ridwan,
Yossi Diantimala,
Indayani Indayani
Abstract:This study aims to examine the effect of asset revaluation on the company's future performance and dividend policy through leverage as a mediating variable. Financial statements play an important role as a source of information for stakeholders in predicting the company's future performance. Stakeholder interest in dividends is limited by biased information about the company's future performance through leverage levels and asset revaluation results that can be handled through financial statements in decision m… Show more
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