Purpose - The valuation of property companies and fair value accounting for investment properties under IFRS are … therefore can easily be determined, as under IFRS investment property is often re-ported using a fair value approach. This paper … examines the perception of fair value estimates for many companies' main asset: investment properties. With this it contributes …

The valuation of property companies and fair value accounting for investment properties under IFRS are closely … easily be determined, as under IFRS investment property is reported using a fair value approach. This paper examines the … perception of fair value estimates for many companies' main asset: investment properties. For that purpose we investigate the …

managers' capital investment decisions. We find that firms that use accelerated depreciation make significantly larger capital … financial reporting purposes influences managers' capital investment decisions …

This book presents a new approach to the valuation of capital asset investments and investment decision … a project's economic profitability and efficiency, how to assess the impact of investment policy and financing policy on …

investigate this issue using a hand-collected dataset of hedging and investment behavior of oil and gas exploration and production … destroying investment decisions, so that greater discretion over internally generated funds becomes more valuable to …

We find that investment responds more sensitively to a firm's Tobin's q when its share price is more discrete. Low …-price U.S. stocks exhibit higher investment-q sensitivity, but this pattern disappears in countries whose tick sizes increase … increases price informativeness and investment-q sensitivity, particularly when firms face tighter tick-size constraints …