Purpose – There is a continuing discussion about whether German valuation methods are inaccurate and inferior to the British standard, and the enduring efforts for a European and internationally standardised valuation method and value definitions intensify this discussion. The German valuation...

Purpose – The purpose of this paper is to examine empirically whether corporate governance mechanisms have an effect on income‐smoothing behavior in the People's Republic of China. Design/methodology/approach – The sample comprises 1,358 companies listed in the Shanghai Stock Exchange and...

Purpose – The purpose of this paper is to examine empirically whether corporate governance mechanisms have an effect on income-smoothing behavior in the People's Republic of China. Design/methodology/approach – The sample comprises 1,358 companies listed in the Shanghai Stock Exchange and...

Purpose – This paper aims to describe the development and testing of a system for the automated deburring of aero‐engine components. Design/methodology/approach – The system described in this paper uses an in‐process measurement sensor to determine the component's exact location prior to...

Purpose – The purpose of this paper is to address the variation of efficiency of local office markets. It has long been argued that as data in the property market are based on valuations, it has a tendency toward smoothing or stickiness. The accuracy of valuations is shown to be partially...

Purpose – This paper seeks to investigate the nature and magnitude of the distortion in appraisal land price information according to change in the market, with a special focus on the Government's Published Land Prices. Design/methodology/approach – In Japan, there is an item of land price...