The concept of market value in thin markets and its implications for international accounting rules (IFRS)

Keywords

Reservation, Economics, Value (mathematics), Accounting, Reservation price

References

• A more transparent two-step categorization of valuation methodsHans Lind, Bo Nordlund — 2013
• The definition of market valueHans Lind — 1998
• Market information management for better valuationsNick French — 1997
• The problem of management bias in accounting estimates: An investor perspective on root causes and solutionsThomas I. Selling, Bo Nordlund — 2015
• Analysis of the convergence degree between the accounting and the valuation standards concerning fair valueAdela Deaconu, Anuţa Buiga — 2010
• Market value, fair value, and duressJohn Dorchester — 2011
• Time‐varying correlations between stock and direct real estate returnsTien Foo Sing, Zhuang Yao Tan — 2013
• The diverging role of the systematic risk factors: evidence from real estate stock marketsStephan Lang, Alexander Scholz — 2015
• Valuation procedure and cycles: an emphasis on down marketsJames R. Delisle, Terry Grissom — 2011
• Uncertainty in property valuation – The nature and relevance of uncertainty and how it might be measured and reportedM. Mallinson, Nick French — 2000
• The shortcomings of fair-value accounting described in SFAS 157George J. Benston — 2008
• The Reliability of Investment Property Fair Values Under IFRSHenning Zülch, Thomas Nellessen — 2011
• Fair Value MeasurementsCaifeng Zhang — 2008
• Pricing to marketNick French, Laura Gabrielli — 2018
• Are REITs Real Estate? Evidence from International Sector Level DataMartin Hoesli, Elias Oikarinen — 2012
• Journal of Property Investment and FinanceNick French, Laura Gabrielli — 2018
• Fair value measurementsOscar J. Holzmann, Thomas R. Robinson — 2006
• The reliability of investment property fair values under IFRSThomas Nellessen, Henning Zuelch — 2011
• A Transparent Two-Step Categorization of Valuation MethodsH. Lind, Bo Nordlund — 2014
• Fair Value MeasurementMartin Schwarzbichler, C. Steiner, Daniel Turnheim — 2018

Cited by

• Dependence of property incomes and social contributions as indicators of agro-budgetary policy managementNemanja Pantić, Milan Milunović, Mirjana Таnkosić — 2019
• Valuation of the Hamrah-e-Aval brand based on brand valuation models using Topsis multi-criteria decision-making modelMohammad Aghaei — 2020
• Identifying obstacles in the evaluation of companies based on the research cluster methodMihaela Ionela Socoliuc, Anatol Melega, Elena Hlaciuc — 2022

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