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Keywords: Managerial discretion
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Journal Articles
Fair value accounting choice: Empirical evidence from Portuguese real estate investment funds
Available to Purchase
Journal of European Real Estate Research (2015) 8 (2): 130–152.
Published: 03 August 2015
... have allowed public consultations on draft amendments to the regulation of REIF that propose changing the current accounting method (historical cost with internal revaluations) to the pure fair-value system, to limit managerial discretion. In this case, property value will be mandatorily calculated...
