ECHANIS, Erlinda S.; 						CAYANAN, Arthur S..
 Revaluation of Fixed Assets and Reported Earnings in Selected Philippine Firms.
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Available at: &lt;<a href="https://journals.upd.edu.ph/index.php/pmr/article/view/5350" target="_new">https://journals.upd.edu.ph/index.php/pmr/article/view/5350</a>&gt;. Date accessed: 20 aug. 2025.