When is depreciation meaningful in valuation? : changing valuation weights for U.S. REITs and non-REITs
Year of publication: |
2023
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Authors: | Begley, Joy ; Chamberlain, Sandra ; Joo, Jeong Hwan |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 38.2023, 3, p. 455-482
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Subject: | accounting depreciation bias | Feltham and Ohlson (1996) | funds from operations (FFO) | real estate cycles | USA | United States | Immobilienfonds | Real estate fund | Bilanzielle Bewertung | Accounting valuation | Abschreibung | Depreciation | Immobilienmarkt | Real estate market | Unternehmensbewertung | Firm valuation |
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