The value relevance of fair value accounting: Evidence from the real estate industry
نویسندگان
چکیده
منابع مشابه
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry
We examine the causes and consequences of European real estate firms’ decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS). We find evidence that investor demand for fair value information—reflected in more dispersed ownership—and a firm’s commitment to transparency increase the likelih...
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The federal government supports some private activities—such as home ownership, postsecondary education, and certain commercial ventures—through credit assistance offered to individuals and businesses. Some of that assistance is in the form of direct federal loans, and some is through federal guarantees of loans made by private financial institutions. At the end of fiscal year 2011, about $2.7 ...
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ژورنال
عنوان ژورنال: Corporate Ownership and Control
سال: 2012
ISSN: 1810-3057,1727-9232
DOI: 10.22495/cocv9i4c4art4