The value relevance of investment property fair value

Detalhes bibliográficos
Autor(a) principal: Selas, Duarte Nuno Gonçalves da Costa
Data de Publicação: 2009
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/9500
Resumo: A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics
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spelling The value relevance of investment property fair valueFair valueInvestment propertyValue relevanceIAS 40A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and EconomicsThis paper examines if the use of the fair value model is value relevant in companies where the investment properties are not their core business. An analysis is also made into whether the disclosed fair value of investment property is perceived by investors. The sample includes Portuguese listed companies subject to the mandatory adoption of IAS/IFRS since 2005. The results achieved indicate that investors price shares differently when companies choose either the cost model or the fair value model. However, results do not show evidence that investors significantly valuate differences between the historical cost and disclosed fair value in the notes for companies adopting the cost model.NSBE - UNLPais, CláudioRUNSelas, Duarte Nuno Gonçalves da Costa2013-05-08T12:20:26Z2009-062009-06-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/9500enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T03:42:37Zoai:run.unl.pt:10362/9500Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:18:52.147917Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv The value relevance of investment property fair value
title The value relevance of investment property fair value
spellingShingle The value relevance of investment property fair value
Selas, Duarte Nuno Gonçalves da Costa
Fair value
Investment property
Value relevance
IAS 40
title_short The value relevance of investment property fair value
title_full The value relevance of investment property fair value
title_fullStr The value relevance of investment property fair value
title_full_unstemmed The value relevance of investment property fair value
title_sort The value relevance of investment property fair value
author Selas, Duarte Nuno Gonçalves da Costa
author_facet Selas, Duarte Nuno Gonçalves da Costa
author_role author
dc.contributor.none.fl_str_mv Pais, Cláudio
RUN
dc.contributor.author.fl_str_mv Selas, Duarte Nuno Gonçalves da Costa
dc.subject.por.fl_str_mv Fair value
Investment property
Value relevance
IAS 40
topic Fair value
Investment property
Value relevance
IAS 40
description A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics
publishDate 2009
dc.date.none.fl_str_mv 2009-06
2009-06-01T00:00:00Z
2013-05-08T12:20:26Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/9500
url http://hdl.handle.net/10362/9500
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv NSBE - UNL
publisher.none.fl_str_mv NSBE - UNL
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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