... for foreign investors towards meeting their real estate needs. The third political dispensation in Nigeria commenced in May 1999, thus marking the beginning of many transformations in the country. A prominent policy of the government was on the need to reform the economy. To achieve this, the government...

... in order to identify the motivations of both operational businesses and property investors in adopting the model. Some transaction case studies are also highlighted. Findings Identification of the motives behind this approach. Accounting, taxation and capital release are identified as the main drivers...