Value‐relevance of presenting changes in fair value of investment properties in the income statement: Evidence from Hong Kong

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• Stella So is in the Department of Accountancy and Law at Hong Kong Baptist University and Malcolm Smith is at the School of Accounting, Finance & Economics at Edith Cowan University, Western Australia. Correspondence should be addressed to: Professor Malcolm Smith, School of Accounting, Finance & Economics, Edith Cowan University, 270 Joondalup Drive, Joondalup WA 6027, Western Australia. Tel: (08) 6304 5263. E‐mail: [email protected].
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