haku: @indexterm value analysis / yhteensä: 249
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| Tekijä: | Dietrich, J. R. Harris, M. S. Muller, K. A. III |
| Otsikko: | The reliability of investment property fair value estimates |
| Lehti: | Journal of Accounting & Economics
2000 : OCT, VOL. 30:2, p. 125-158 |
| Asiasana: | ACCOUNTING EARNINGS INVESTMENT VALUE ANALYSIS UNITED KINGDOM |
| Kieli: | eng |
| Tiivistelmä: | The authors investigate the reliability of mandatory annual fair value estimates for UK investment property. They find that appraisal estimates understate actual selling prices and are considerably less biased and more accurate measures of selling price than respective historical costs. |
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