Valuation accuracy, variation and bias in the context of standards and expectations
Valuation accuracy, variation and bias in the context of standards and expectations
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标准和期望背景下的估值准确性、变化和偏差
DOI：
10.1108/14635780010324240
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发表时间：
2000
影响因子：
1.3
通讯作者：
N. Crosby
中科院分区：
文献类型：
--
作者：
N. Crosby
估值准确性通常会让人联想到对销售和估值之间比较的实证研究，以及对同一物业的不同估值，本文中包含了许多对这些研究的参考文献。然而，本文主要研究影响估值及其准确性的制度因素。本文的总体目的是研究英国估值不准确的法律解释。在世界估值大会的背景下，这似乎有点狭隘。然而，英联邦许多国家的案件相互之间形成先例，因此，例如英国和澳大拉西亚的决定是由其他国家在做出决定时所借鉴的。本文还得出结论，对所有在法院、法庭和任何其他准司法机构解决估值纠纷的司法管辖区具有更广泛的影响。
Valuation accuracy usually conjures up images of empirical studies of comparisons between sales and valuations and different valuations of the same properties, and a number of references to these studies are included in the paper. However, this paper concentrates on the institutional influences which impact on valuations and their accuracy. The overall aim of this paper is to examine the legal interpretation of valuation inaccuracy in the UK. This might seem a bit parochial in the context of a World Valuation Congress. However, cases in many countries in the Commonwealth form precedents for each other and therefore decisions in, for example, the UK and Australasia, are drawn on by others in reaching decisions. The paper also reaches conclusions which have wider implications for all jurisdictions which have valuation disputes settled in courts, tribunals and any other quasi‐judicial body.