Information Asymmetry and Fair Value Accounting: Insights from Residential Real Estate in the UK, Germany, and Spain Cover

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Information Asymmetry and Fair Value Accounting: Insights from Residential Real Estate in the UK, Germany, and Spain

Real Estate Management and Valuation

By: Jana Nemcova , Patrik Svoboda and David Hampel

Open Access

|Dec 2025

Authors

Jana Nemcova

xblazko6@mendelu.cz

Department of Finance and Accounting, Mendel University in Brno, Brno, Czech Republic

Patrik Svoboda

Department of Finance and Accounting, Mendel University in Brno, Brno, Czech Republic

David Hampel

Department of Statistics and Operations Research, Mendel University in Brno, Brno, Czech Republic

DOI: https://doi.org/10.2478/remav-2026-0010 | Journal eISSN: 2300-5289

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Language: English

Submitted on: Sep 27, 2025

Accepted on: Dec 6, 2025

Published on: Dec 9, 2025

Published by: Real Estate Management and Valuation

In partnership with: Paradigm Publishing Services

Publication frequency: 4 issues per year

Keywords:

international accounting standard,

valuation standard, information asymmetry,

residential real estate,

liquidity of stock market,

behavioral finance

Related subjects:

Business and economics,

Political economics,

Political economics, other

© 2025 Jana Nemcova, Patrik Svoboda, David Hampel, published by Real Estate Management and Valuation
This work is licensed under the Creative Commons Attribution 4.0 License.