Voluntary Current Value Disclosures in the Real Estate Industry. Academic Article uri icon


  • Surveys measurement and reporting practices employed by nine real estate companies that voluntarily disclosed current value data in the United States. Recommendations for the standardization of reporting practices; General types of real estate companies.

author list (cited authors)

  • Swanson, E. P., & Niswander, F

complete list of authors

  • Swanson, EP||Niswander, F

publication date

  • January 1992