102015Nov

Real Estate Investment Trusts (REITS): A new business model in the FTSE100

This paper is about the Real Estate Investment Trusts (REITS) business model. REITs benefit from tax concessions and Fair Value Accounting (FVA) practices as. REITs distributing over 90 percent of profits can obtain tax concessions for their shareholders. This encourages profit distribution at the expense of accumulating retained earnings in shareholder equity. The financial viability of…

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