Page 170 - 35-2

The Effect of the Fair Value Reporting Model on Analyst Forecast Properties: Evidence from Real Estate
Firms

157. Journal of Accounting and Public Policy, 27 (2): 101-114. https://doi.
org/10.1016/j.jaccpubpol.2008.01.001
Blankespoor, E., Linsmeier, T. J., Petroni, K. R., and Shakespeare, C. 2013. Fair value
accounting for financial instruments: Does it improve the association between
bank leverage and credit risk?. The Accounting Review, 88 (4): 1143-1177.

https://doi.org/10.2308/accr-50419
Bleck, A., and Liu, X. 2007. Market transparency and the accounting regime. Journal
of Accounting Research, 45 (2): 229-256. https://doi.org/10.1111/j.1475-
679X.2007.00231.x

Cantrell, B. W., McInnis, J. M., and Yust, C. G. 2014. Predicting credit losses: Loan fair
values versus historical costs. The Accounting Review, 89 (1): 147-176. https://
doi.org/10.2308/accr-50593
Chen, X., Cheng, Q., and Lo, A. K. 2014. Is the decline in the information content of
earnings following restatements short-lived?. The Accounting Review, 89 (1):
177-207. https://doi.org/10.2308/accr-50594
Clement, M. B. 1999. Analyst forecast accuracy: Do ability, resources, and portfolio

complexity matter?. Journal of Accounting and Economics, 27 (3): 285-303.
https://doi.org/10.1016/S0165-4101(99)00013-0
Dietrich, J. R., Harris, M. S., and Muller, K. A., III. 2000. The reliability of investment
property fair value estimates. Journal of Accounting and Economics, 30 (2):
125-158. https://doi.org/10.1016/S0165-4101(01)00002-7

Easton, P. D., Eddey, P. H., and Harris, T. S. 1993. An investigation of revaluations of
tangible long-lived assets. Journal of Accounting Research, 31: 1-38. https://doi.
org/10.2307/2491161
Ghosh, C., Liang, M., and Petrova, M. T. 2020. The effect of fair value method adoption:
Evidence from real estate firms in the EU. The Journal of Real Estate Finance
and Economics, 60 (1-2): 205-237. https://doi.org/10.1007/s11146-019-09721-z

Gopalakrishnan, V. 1994. The effect of recognition vs. disclosure on investor valuation:
The case of pension accounting. Review of Quantitative Finance and
Accounting, 4 (4): 383-396. https://doi.org/10.1007/BF01078805
Holden, C. W., and Stuerke, P. S. 2008. The frequency of financial analysts’ forecast
revisions: Theory and evidence about determinants of demand for predisclosure

information. Journal of Business Finance & Accounting, 35 (7-8): 860-888.

162