The housing value-relevance of governmental accounting information

Article Abstract:

Governmental accounting information is useful for citizens in the metropolitan area who are deciding on their residential preferences. Accounting information shows important data on the fiscal policy preferences and the financial situation of the government. That is in line with the data found in housing markets. Accounting factors also provide a more in depth explanation as compared to other attributes, such as community socio-economic characteristics, that are significant to valuing residential property.

Subdividers and developers, not elsewhere classified, Land Subdivision and Land Development, Housing Developers, Models, Management, Usage, Accounting, Housing research

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Relative value relevance of historical cost vs. fair value: Evidence from bank holding companies

Article Abstract:

The authors study bank holding companies to determine the usefulness of fair value versus cost. They find that each measure is useful in specific cases.

United States, Science & research, Offices of Bank Holding Companies, Capital funds & cash flow, Bank holding companies, Research, Stocks, Corporations, Financial instruments, Cost (Economics), Costs (Economics)

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