This study aims to examine the influence of leverage, fixed asset intensity, declining cash flow from operation, and market to book ratio towards revaluation of fixed asset decision of manufacturing companies in Indonesia, Malaysia, and Singapore. The population of this study is manufacturing companies that listed in the Indonesia Stock Exchange, Bursa Malaysia, and Singapore Exchange 2016. Samples taken in this study using purposive sampling technique, total sample of 134 manufacturing companies in Indonesia, 144 manufacturing companies in Malaysia, and 64 manufacturing companies in Singapore. The analysis used in this study is logistic regression and chow test with SPSS 22. The results of this study indicate that market to book ratio have a positive significant effect towards decision of fixed asset revaluation in Indonesia. Leverage have a positive significant effect towards decision of fixed asset revaluation in Malaysia. Fixed asset intensity have a positive significant effect towards decision of fixed asset revaluation in Singapore. While declining cash flow from operation did not effect toward decision of fixed asset revaluation in Indonesia, Malaysia, and Singapore.