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Are Superannuation Disclosures in Company Financial Reports Useful?

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  • Natalie Gallery

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  • Natalie Gallery, 2003. "Are Superannuation Disclosures in Company Financial Reports Useful?," Australian Accounting Review, CPA Australia, vol. 13(30), pages 60-72, July.
  • Handle: RePEc:bla:ausact:v:13:y:2003:i:30:p:60-72
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2003.tb00402.x
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    References listed on IDEAS

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    1. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 1992. "The market valuation implications of net periodic pension cost components," Journal of Accounting and Economics, Elsevier, vol. 15(1), pages 27-62, March.
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    Cited by:

    1. Monica GS Tan & Marie-Anne Cam, 2015. "Does governance structure influence pension fund fees and costs? An examination of Australian not-for-profit superannuation funds," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 114-134, February.
    2. Janice A. Loftus, 2003. "The CF and Accounting Standards: The Persistence of Discrepancies," Abacus, Accounting Foundation, University of Sydney, vol. 39(3), pages 298-309, October.

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