Drawing from the Conference on Housing Growth and Regeneration, this book talks about the gains and losses accruing to individual households by virtue of their position as home owners. It also focuses on the losses, in the form of repayment risk, related to, difficulties that households may...

Purpose: The purpose of this article is to study how fair values in financial reports are audited. Design/methodology/approach: The study is a qualitative case study based on in-depth interviews. Findings: One important finding is that auditors anchor in the figure presented by the company, and...

Purpose: The purpose of this study is to describe and analyse the methods and standards of valuation used by Swedish professional property valuers when appraising commercial properties and factors affecting those standards. The study builds on a 2002 comparative study of valuers in four...

Purpose: The purpose of this paper is to discuss how the concepts market value (MV) and exit price should be interpreted in thin markets and how accounting rules may need to change to take this into account. Design/methodology/approach: This is a conceptual paper using hypothetical examples as...