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German valuation: Review of methods and legal framework

Schnaidt, Tobias and Sebastian, Steffen P. (2012) German valuation: Review of methods and legal framework. Journal of Property Investment & Finance 30 (2), pp. 145-158.

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Purpose – There is a continuing discussion about whether German valuation methods are inaccurate and inferior to the British standard, and the enduring efforts for a European and internationally standardised valuation method and value definitions intensify this discussion. The German valuation system is said to lead to valuations which do not reflect actual market conditions and excessive ...


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Item Type:Article
Institutions:Business, Economics and Information Systems > Institut für Betriebswirtschaftslehre > Lehrstuhl für Immobilienfinanzierung (Prof. Dr. Steffen Sebastian)
Business, Economics and Information Systems > IRE|BS > Lehrstuhl für Immobilienfinanzierung (Prof. Dr. Steffen Sebastian)
Research groups and research centres:Immobilien- und Kapitalmärkte
Keywords:Germany, Market value, Open market value, Property, Smoothing methods, Standardization, Valuation methods, Valuation standards
Subjects:300 Social sciences > 330 Economics
Refereed:Yes, this version has been refereed
Created at the University of Regensburg:Yes
Deposited On:15 Jul 2011 07:14
Last Modified:18 Apr 2014 11:16
Item ID:21215

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