... companies over the period 1999‐2004, this paper investigates the association between economic value added (EVA) and market value added (MVA) as proxies for the value generated by French listed companies and the proportion of real estate in their asset portfolio. Findings The empirical results show...

.... Keywords: assessment records, market value, property tax assessment classi cation, obsolescence, local assessment practices Corporations that own or lease real estate in the United States experience an annual operating expense they believe is out of their direct control and most likely cannot be reduced...

... objective data to investigate the proportionate value that real estate represents on corporate balance sheets. The findings indicate that, when buildings are adjusted for inflation, real estate represents about 40 per cent of total corporate assets. Since corporate worth may also be measured in market value...