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Tekijä:Quagli, A.
Avallone, F.
Otsikko:Fair value or cost model? Drivers of choice for IAS 40 in the real estate industry
Lehti:European Accounting Review
2010 : VOL.19:3, p. 461-493
Asiasana:accounting theory
choice theory
value theory
models
cost accounting
financial reporting
standards
companies
Europe
Vapaa asiasana:fair value
real estate industry
information asymmetry
Kieli:eng
Tiivistelmä:Based on a sample of European real estate companies, including from Finland (etc.), all first-time adopters of the IFRS and using a multinomial logistic model. The author suggests viewpoints and conclusions that information asymmetry, contractual efficiency and managerial opportunism could account for the fair value choice and size as a proxy of political costs reduces the likelihood of using fair value while market-to-book ratio is negatively associated with the fair value choice and on another typical proxy of contracting costs, seems not to influence the choice.
SCIMA tietueen numero: 272316
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