DocumentCode
2557191
Title
Notice of Retraction
The uncertainty disclosed of valuation and financial risk prevention
Author
Yan Shaobing ; Zhong Chongjing ; Liu Wenxia
Author_Institution
Res. Acad. of Economic & Social Dev., Dongbei Univ. of Finance & Econ., Dalian, China
fYear
2010
fDate
16-18 April 2010
Firstpage
571
Lastpage
574
Abstract
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
Uncertainty is substantive characteristics of valuation. Main purpose of this research is to verify the existence of uncertainty factors in China asset valuation extent and its disclosure function, which is to guide information disclosure method used in valuation report, and guard of financial market bubble and financial market risk. According to anonymous questionnaires on appraiser, we got that most appraisers agree the wide existence of uncertain factors. They think disclosure of valuation results should be in certain scope of rate and have high agreement of disclosure standard in uncertain factors. The cognition and disclosure of uncertainty can improve accuracy of valuation report and faith of appraiser, avoid or decrease risk in financial market.
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
Uncertainty is substantive characteristics of valuation. Main purpose of this research is to verify the existence of uncertainty factors in China asset valuation extent and its disclosure function, which is to guide information disclosure method used in valuation report, and guard of financial market bubble and financial market risk. According to anonymous questionnaires on appraiser, we got that most appraisers agree the wide existence of uncertain factors. They think disclosure of valuation results should be in certain scope of rate and have high agreement of disclosure standard in uncertain factors. The cognition and disclosure of uncertainty can improve accuracy of valuation report and faith of appraiser, avoid or decrease risk in financial market.
Keywords
cost accounting; risk management; asset valuation disclosure; financial market bubble; financial market risk; financial risk prevention; information disclosure method; uncertainty factors; Appraisal; Cognition; Constitution; Cost accounting; Finance; Information resources; Loans and mortgages; Measurement standards; Safety; Uncertainty; Aasset Valuation; Disclosure of Information; Uncertainty;
fLanguage
English
Publisher
ieee
Conference_Titel
Information Management and Engineering (ICIME), 2010 The 2nd IEEE International Conference on
Conference_Location
Chengdu
Print_ISBN
978-1-4244-5263-7
Type
conf
DOI
10.1109/ICIME.2010.5478218
Filename
5478218
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