Salvatori, Edoardo (A.A. 2024/2025) Fair value accounting and earnings quality in the real estate sector: an empirical analysis under IFRS. Tesi di Laurea in Financial statement analysis, Luiss Guido Carli, relatore Saverio Bozzolan, pp. 133. [Master's Degree Thesis]

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Abstract/Index

Theoretical framework of fair value accounting and investment property valuation under IFRS. Fair value measurement under IFRS 13: a conceptual and practical perspective. Accounting for investment property under IAS 40: models, assumptions, and strategic implications. The role of judgment in financial reporting: estimates, choices and bias. Earnings quality under IFRS: theoretical links with measurement models. IFRS vs US GAAP: conceptual and practical differences in fair value measurement. Theoretical insights and prior research on valuation practices. Fair value accounting: conceptual background and debates. Measuring earnings quality: definitions, proxies and uses. Financial reporting in the real estate sector under IFRS. Research gaps and hypotheses development. Fair value reporting and real estate sector context. The European real estate landscape: sector overview and model adoption. REITs as a benchmark: accounting and disclosure implications in Europe. Case studies of listed real estate companies. Empirical findings: fair value, model choice and earnings quality.

References

Bibliografia: pp. 127-133.

Thesis Type:	Master's Degree Thesis
Institution:	Luiss Guido Carli
Degree Program:	Master's Degree Programs > Master's Degree program in Corporate Finance, English language (LM-77)
Chair:	Financial statement analysis
Thesis Supervisor:	Bozzolan, Saverio
Thesis Co-Supervisor:	Magnanelli, Barbara Sveva
Academic Year:	2024/2025
Session:	Autumn
Deposited by:	Alessandro Perfetti
Date Deposited:	17 Mar 2026 09:27
Last Modified:	17 Mar 2026 09:27
URI:	https://tesi.luiss.it/id/eprint/45114

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