The housing value-relevance of governmental accounting information
Article Abstract:
Governmental accounting information is useful for citizens in the metropolitan area who are deciding on their residential preferences. Accounting information shows important data on the fiscal policy preferences and the financial situation of the government. That is in line with the data found in housing markets. Accounting factors also provide a more in depth explanation as compared to other attributes, such as community socio-economic characteristics, that are significant to valuing residential property.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 1998
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Relative value relevance of historical cost vs. fair value: Evidence from bank holding companies
Article Abstract:
The authors study bank holding companies to determine the usefulness of fair value versus cost. They find that each measure is useful in specific cases.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2003
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