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客户对评估师及评估结果的影响 被引量:4

Client Influences on Valuersand Valuation Results
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摘要 评估师在执业时会因遇到各种因素而使评估结果产生偏差,而来自客户的影响是一个重要的因素。按照评估师的观点,客户的影响主要取决于客户的类型、评估师及评估机构的类型、评估目的以及评估师获取信息的渠道。按照客户的观点,精明的客户经常是采用专业权利和信息权利影响评估师。 Client pressure on the valuation results plays an important role as a source leading bias among other potential influences. The valuers believes that type of clients, the characteristics of valuers and valuation firm, purpose of the valuation and the information endowments of clients are the primary factors affecting the degree to which clients influence valuation. From the view of clients, sophisticated clients tend to use expertise and information power to affect appraisal results.
作者 严绍兵
出处 《中国资产评估》 CSSCI 2001年第4期42-45,共4页 Appraisal Journal of China
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参考文献2

  • 1The Influence of Clients on Valuations, Journal of Property Investment and Finance 1999, Levy,D.S. and Edward J. Schuck.
  • 2Client Pressure in the Commercial Appraisal Industry: How Prevalentis it? Journal of Property Valuation and Investment, Vol 15 No 3,Kinnard,W.N. , M.M. Lenk and E.M. Worzala (1997).

同被引文献29

  • 1杜祖丽.我国上市公司资产评估结果偏差原因分析及对策[J].沈阳农业大学学报(社会科学版),2003,5(1):11-13. 被引量:1
  • 2赵邦宏,翟瑞先.我国上市公司资产评估偏差的实证分析[J].经济论坛,2005(5):133-137. 被引量:3
  • 3尉京红,赵黎明,贾芳芳.客户对资产评估质量影响的博奕行为分析[J].中国农业大学学报(社会科学版),2005,22(3):34-38. 被引量:4
  • 4崔宏.基于银行贷款安全的抵押贷款价值评估[J].经济理论与经济管理,2007,27(6):53-56. 被引量:14
  • 5[1]全国注册资产评估评估师考试用书编写组.资产评估[M].北京:中国财政经济出版社,2004.
  • 6[3]Paul Gallimore, Valuer-Client Relationships:A UK Case Study of Professional Self-Regulation[EB/OL]. www. civyt. upv. es/ prog_ prel. htm
  • 7Havard, Valuation Reliability and Valuer Behaviour, Eoyal Institution of Chartered Surveyors Foundation Pesearch Paper Studies, 2001, 4(1): 1--51.
  • 8A--P Amidu, B T Aluko, J A Hansz,Olient Feedback Pressure and the Ro]e of Estate Surveyors and Valuers[J], Journal of Property P, esearch, 2008,25(2): 89-106.
  • 9F Y Chen, Client influence on valuation: does language matter?: A comparative analysis between Taiwan and Singapore[J], Journal of Property Investment & Finance, 2009, 27(1):25-41.
  • 10A R Amidu, B T Aluko, Client influence on valuation: perceptual analysis of the driving factors, International Journal of Strategic Property Management, 2007(11): 77--89.

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