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The Usefulness and Predictability of Net Realizable Values: an Empirical Study.

The general objective of financial reporting is to provide useful information for making economic decisions. Net realizable value has been recommended and advocated as a valuation method that would improve the usefulness of reported financial information. One shortcoming of the net realizable value method is that there are no established used market prices for certain fixed assets, such as buildings. At present, there is no evidence indicating that a solution to this shortcoming has been found. Therefore, the purpose of this study is to empirically test the reliability of using specific price indexes in predicting net realizable values for certain types of buildings. The top 1,000 publicly held corporations in the United States in 1980 were selected and top financial executives were asked to provide data on completed transactions (entry and exit values) for office, warehouse, and general purpose buildings. Five specific price indexes pertaining to buildings and construction were used in developing the model. All possible least square regressions were performed to test for the "best" index or combination of indexes. One model surfaced as being