The reliability of investment property fair value estimates

By J. Dietrich, M. Harris, Karl A. Muller. 2000

239 citations recorded by the source corpus.

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The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010, background): “17In the UK, Aboody et al. (1999) find that revaluation is positively associated with returns and future earnings, though being value relevant revaluation is costly (Dietrich et al., 2000).”
Is fair value accounting information relevant and reliable? Evidence from capital market research (2007, background): “Moreover, the Muller and Riedl(2002) findings do ACCOUNTING AND BUSINESS RESEARCH”
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “Third, only one paper in our database examines whether raising capital in debt markets provides incentives for accounting choice (Dietrich et al., 2000).”
CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation (2010, unknown): “Dietrich et al. (2001) examine the fair value estimates for investment properties in the U.K. and report that the fair value estimates are less biased and more accurate measures of selling price than historical costs.”
Recognition versus Disclosure of Fair Values (2015, background): “Consistent with Dietrich et al. (2001) and Muller and Riedl (2002), we expect 15 This approach is an alternative to including the inverse Mills ratios from the probit estimation (e.g., Leuz and Verrecchia, 2000).”