The Production of Value Opinions by Specialized Valuers: Practical Sense and the Enactment of Judgme...
The Production of Value Opinions by Specialized Valuers: Practical Sense and the Enactment of Judgment
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Publisher
Hoboken, USA: John Wiley & Sons, Inc
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Language
English
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Publisher
Hoboken, USA: John Wiley & Sons, Inc
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Contents
ABSTRACT
This article explores how valuers construct value opinions. Although some implications of outsourcing valuation to valuers for accounting purposes have been highlighted in the literature, we add a valuer perspective complementing the accountant's standpoint in order to obtain a fuller picture of these ramifications. Drawing on 62 interv...
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Full title
The Production of Value Opinions by Specialized Valuers: Practical Sense and the Enactment of Judgment
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Author / Creator
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TN_cdi_proquest_journals_2690869260
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2690869260
Other Identifiers
ISSN
0823-9150
E-ISSN
1911-3846
DOI
10.1111/1911-3846.12765
