The value relevance of investment property fair value
Autor(a) principal: | |
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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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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 |
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eng |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
NSBE - UNL |
publisher.none.fl_str_mv |
NSBE - UNL |
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reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799137833313632256 |