However, a nonconscientious agent, who would rarely tell the truth in overvaluation
, will also face a high incentive.
Furthermore, potential pre-acquisition announcement indicators of overvaluation
, such as book-to-market ratio, abnormal accruals, net operating assets, and net insider trading, are also all consistent with the argument that stock-for-stock acquirers of unlisted targets tend to be more overvalued than stock-for-stock acquirers of listed targets at acquisition announcements.
65) Daubert's heightened standards reflect this concern with jury overvaluation
of expert testimony, especially in civil cases, but it is a concern, as we have seen, that has been around for more than a century.
When a depreciation deduction is disallowed in total, any overvaluation
is subsumed in that disallowance, and an associated tax underpayment is "attributable to" the invalid deduction, not the overvaluation
of the asset.
has been a problem for several developing countries with fixed exchange rate regimes.
Unfortunately, excessive AVM usage may have contributed to an epidemic of overvaluation
fraud," said Kevin Coop, president of Interthinx.
Summary: Customs departments in charge of fighting fraud will focus during the year 2010 on the fight against the overvaluation
of finished products imported from the member countries of the Arab Free Trade Area (AFTA), which are the main causes behind the illegal transfer of huge amounts of foreign currencies, Customs officials told APS on Tuesday.
Deregulation of price-increasing insider trading could similarly remedy undervalued equity, but undervaluation causes fewer problems than overvaluation
and there are numerous other mechanisms for addressing that sort of mispricing.
John Hawks worth, head of macroeconomics at PwC, said: "Although the estimated average UK house price overvaluation
of around 25 per cent in mid-2007 has now been largely eliminated, our analysis suggests that house prices could still have further to fall over the next year.
On appeal, Rite Aid argued that including the build-to-suit lease in the valuation resulted in the overvaluation
of its property.
He's had his heart set on a move to Anfield all along and to see it break down because ofMartin O'Neill's overvaluation
, greed and stubbornness, will no doubt have an effect on his mood next season.
The operation marked the culmination of a "protracted and complex" investigation into the importation of counterfeit goods and the inaccurate description or overvaluation
of goods for export, resulting in false VAT claims.