Asia-Pacific Journal of Financial Studies (2019) 48, 615–639       doi:10.1111/ajfs.12275


The Impact of Appraisal Quality on the
Voluntary Disclosure of Asset Revaluation*
Younghyo Song
Business School, Korea University, Republic of Korea

Jinhan Pae**
Business School, Korea University, Republic of Korea

Received 21 March 2018; Accepted 13 June 2019

                        Abstract
In the wake of the global financial crisis, we compare Korean firms that voluntarily disclosed
their revaluatio ...