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Housing Prices in Tokyo: A Comparison of Hedonic and Repeat Sales Measures

Shimizu, Chihiro; Nishimura, Kiyohiko G.; Watanabe, Tsutomu - In: Jahrbücher für Nationalökonomie und Statistik 230 (2010) 6, pp. 792-813

Summary Do indexes of house prices behave differently depending on the estimation method? If so, to what extent? To address these questions, we use a unique dataset that we compiled from individual listings in a widely circulated real estate advertisement magazine. The dataset contains more than...

Persistent link: https://www.econbiz.de/10014609318

Residential property price indices: fit for purpose?

Grover, Richard; Grover, Christine - In: International Journal of Housing Markets and Analysis 6 (2013) 1, pp. 6-25

Purpose – Residential property price indices (RPPI) are widely used to monitor trends. This article aims to pose the question as to whether the choice of methodology is significant or whether there are material differences in average prices, price trends, and market turning points between...

Persistent link: https://www.econbiz.de/10014777773

Reporting on intellectual capital

van der Meer‐Kooistra, Jeltje; Zijlstra, Siebren M. - In: Accounting, Auditing & Accountability Journal 14 (2001) 4, pp. 456-476

In today’s knowledge‐based economy intellectual capital (IC) is becoming a major part of companies’ value. Being able to manage and control IC requires that companies can identify, measure and report internally on IC. As financial accounting rules ban full disclosure of IC in the annual...

Persistent link: https://www.econbiz.de/10014640910

Measurement distortion of graphs in corporate reports: an experimental study

Beattie, Vivien; Jones, Michael John - In: Accounting, Auditing & Accountability Journal 15 (2002) 4, pp. 546-564

. A particular concern has been measurement distortion, which violates a fundamental principle of graph construction …. Unfortunately, it is not yet known whether observed levels of measurement distortion are likely to affect users’ perceptions of … avoid distorting the perceptions of users, then no measurement distortions in excess of 10 per cent should be allowed. Users …

Persistent link: https://www.econbiz.de/10014640932

Problematising intellectual capital research: ostensive versus performative IC

Mouritsen, Jan - In: Accounting, Auditing & Accountability Journal 19 (2006) 6, pp. 820-841

Purpose – This paper develops a problematisation of research about intellectual capital (IC) with a view to extending the types of questions that can be posed and explanations that can be given about the roles and effects of IC. The aim is to contribute to the debate on how it is possible and...

Persistent link: https://www.econbiz.de/10014641086

Measuring general managers' performances : Market, accounting and combination‐of‐measures systems

Merchant, Kenneth A. - In: Accounting, Auditing & Accountability Journal 19 (2006) 6, pp. 893-917

evaluating any measure or set of measures. Then it applies the criteria to an evaluation of three measurement alternatives in …. Findings – The paper shows that all of the measurement alternatives fail to satisfy one or more of the evaluation criteria and … issues, this is the first such approach in management accounting. This approach can lead to improved performance measurement …

Persistent link: https://www.econbiz.de/10014641089

What gets measured gets … on indicating, mobilizing and acting

Catasús, Bino; Ersson, Sofi; Gröjer, Jan‐Erik; Yang … - In: Accounting, Auditing & Accountability Journal 20 (2007) 4, pp. 505-521

Purpose – The purpose of this paper is to empirically investigate the relationship underlying the often used adage “what gets measured gets managed”. Design/methodology/approach – The paper starts by reviewing the critique of the adage and then testing it by surveying 109 managers from...

Persistent link: https://www.econbiz.de/10014641110

Carbon accounting : Negotiating accuracy, consistency and certainty across organisational fields

Bowen, Frances; Wittneben, Bettina - In: Accounting, Auditing & Accountability Journal 24 (2011) 8, pp. 1022-1036

Purpose – A fully functioning carbon accounting system must be based on measurement that is materially accurate …

Persistent link: https://www.econbiz.de/10014641336

Traditional and alternative methods of measuring the understandability of accounting narratives

Jones, Michael; Smith, Malcolm - In: Accounting, Auditing & Accountability Journal 27 (2014) 1, pp. 183-208

Purpose – The study aims to explore the use of alternative measures of “understandability” on accounting texts. This includes the meaning identification test (MIT) and the sentence verification technique (SVT), which have not previously been used by accounting researchers, as well as...

Persistent link: https://www.econbiz.de/10014642167

From “mad men” to “math men” : The rise of expertise in digital measurement and the shaping of online consumer freedom

Viale, Thierry; Gendron, Yves; Suddaby, Roy - In: Accounting, Auditing & Accountability Journal 30 (2017) 2, pp. 270-305

Purpose The authors study how communication agencies became important sites for the rise of measurement expertise in … on the processes by which digital measurement developed (within the agencies) as a new legitimate form of expertise, able … measurement expertise acquired legitimacy within agencies. The authors also analyze how contemporary technologies of measurement …

Persistent link: https://www.econbiz.de/10014642767