Reference health

The reliability of investment property fair value estimates

https://doi.org/10.1016/s0165-4101(01)00002-7
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1 of 25 checkable references need attention · checked 2026-07-26

At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.

19 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

References needing attention

does not resolve to a known work10.2307/1268289
The 24 checked references that resolve
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Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates
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The Effect of Audit Quality on Earnings Management*
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Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluation
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Fixed Asset Revaluations and Managerial Incentives
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Accounting Measurement Rules in UK Bank Loan Contracts
resolves10.1016/0165-4101(95)00403-3
Auditor brand name reputations and industry specializations
resolves10.1080/095999198368310
Property valuation variation and the 'margin of error' in the UK
resolves10.1080/095999198368365
Commercial property loan valuations in the UK: implications of current trends in valuation practice and legal liability
resolves10.1016/0165-4101(81)90002-1
Auditor size and audit quality
resolves10.2307/2491102
Earnings Management in an Overlapping Generations Model
resolves10.2307/2491315
Discussion of Revalued Financial, Tangible, and Intangible Assets: Association with Share Prices and Non-Market-Based Value Estimates
resolves10.1108/14635789810205146
A database of negligent valuation cases and literature
resolves10.2307/2330815
Consistent Covariance Matrix Estimation with Cross-Sectional Dependence and Heteroskedasticity in Financial Data
resolves10.2139/ssrn.144419
The Association Between External Monitoring and Earnings Management in the Property-Casualty Insurance Industry
resolves10.1108/09588689510104042
Estimated realization price: what do the banks want and what can realistically be provided
resolves10.1080/09599919508724145
Valuation accuracy: A contribution to the debate
resolves10.2307/2491176
Evidence of Earnings Management from the Provision for Bad Debts
resolves10.1016/S0165-4101(98)00035-4
An examination of the voluntary recognition of acquired brand names in the United Kingdom
resolves10.2307/2491116
An Empirical Comparison of Probit and OLS Regression Hypothesis Tests
resolves10.1016/0165-4101(92)90003-K
Optimistic reporting in the property- casualty insurance industry
resolves10.1111/1468-5957.00263
Auditor Concentration: A Replication and Extension for the UK Audit Market 1991–1995
resolves10.1111/j.1468-5957.1994.tb00365.x
THE DETERMINANTS OF AUDIT FEES: SOME EMPIRICAL MODELS
resolves10.1016/S0165-4101(99)00002-6
Evaluating the reliability of current value estimates
resolves10.2307/2491184
An Explanation for Accounting Income Smoothing
The 19 references without a DOI — listed, not checked
no DOI — not checkedAccounting Practices Board, 1995. Statement of Auditing Standards 520, Using the work of an expert. Institute of Chartered Accountants in England and Wales, London.
no DOI — not checkedAccounting Standards Committee, 1981, amended July 1994. Statement of Standard Accounting Practice No. 19, Accounting for investment properties. Institute of Chartered Accountants in England and Wales, London.
no DOI — not checkedAccounting Standards Board, 1993. Financial Reporting Standard 3, Reporting financial performance. Institute of Chartered Accountants in England and Wales, London.
no DOI — not checkedAICPA Special Committee on Financial Reporting, 1995. Improving business reporting – a customer focus: meeting the information needs of investors and creditors. American Institute of Certified Public Accountants, New York, NY.
no DOI — not checkedAssociation for Investment Management and Research, 1993. Financial reporting in the 1990s and beyond. Association for Investment Management and Research, Charlottesville, VA.
no DOI — not checkedThe timing of asset sales and earnings manipulation
no DOI — not checkedBlundell, G.F., Ward, C.W.R., 1997. The accuracy of valuations – expectation and reality. Working paper, University of Reading.
no DOI — not checked10.1016/S0165-4101(01)00002-7_BIB13
no DOI — not checkedOn some alternative procedures using ranks for the analysis of experimental designs
no DOI — not checkedDechow, P.M., Sabino, J., Sloan, R.G., 1998. Implications of nondiscretionary accruals for earnings management and market-based research. Working paper, University of Michigan.
no DOI — not checkedDrivers Jonas/IPD, 1997. The variance in valuations: interim report 1997. Drivers Jonas/Investment Property Databank, London.
no DOI — not checkedFinancial Accounting Standards Board, 1980. Statement of Financial Accounting Concepts No. 2: Qualitative Characteristics of Accounting Information. Financial Accounting Standards Board, Stemford, CT.
no DOI — not checkedFrancis, J., Maydew, E.L., Sparks, H.C., 1996. Earnings management opportunities, auditor quality, and external monitoring. Working paper, University of Missouri at Columbia.
no DOI — not checked10.1016/S0165-4101(01)00002-7_BIB28
no DOI — not checkedInvestment Property Databank, 1997. Property performance from IPD: the UK annual index. Investment Property Databank, London.
no DOI — not checkedInvestment Property Databank, 1999. IPD – UK Databanks & Services. Investment Property Databank, London.
no DOI — not checkedLondon, S., 1996. Frogmore hit by declining property values. The Financial Times (London) October 2, 22.
no DOI — not checkedRoyal Institution of Chartered Surveyors, 1995. Appraiser and valuation manual. Royal Institution of Chartered Surveyors, United Kingdom.
no DOI — not checkedPerceived auditor quality and the earnings response coefficient
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