“…¡ . Aluko Matysiak and Wang, 1995;Blundell, 1995;;Adair, Hutchison, MacGregor and Nant-hakumaran, 1996;Ogunba, 1997;Ogunba and Ajayi, 1998;Parker, 1998Parker, , 1999Graff and Young, 1999;Bowles, McAllister and Tarbert, 2001;Harvard, 2001 andBretten andWyatt, 2001). Nevertheless, of all the previous studies none has investigated the reliability of mortgage valuations for institutional lending in Nigeria.…”