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Impact on equity prices of pronouncements related to nonpension postretirement benefits

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  • Espahbodi, Hassan
  • Strock, Elizabeth
  • Tehranian, Hassan

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  • Espahbodi, Hassan & Strock, Elizabeth & Tehranian, Hassan, 1991. "Impact on equity prices of pronouncements related to nonpension postretirement benefits," Journal of Accounting and Economics, Elsevier, vol. 14(4), pages 323-346, December.
    • Handle: RePEc:eee:jaecon:v:14:y:1991:i:4:p:323-346
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    Cited by:

    1. Brian J. Hall & Kevin J. Murphy, 2003. "The Trouble with Stock Options," Journal of Economic Perspectives, American Economic Association, vol. 17(3), pages 49-70, Summer.
    2. Espahbodi, Hassan & Espahbodi, Pouran & Rezaee, Zabihollah & Tehranian, Hassan, 2002. "Stock price reaction and value relevance of recognition versus disclosure: the case of stock-based compensation," Journal of Accounting and Economics, Elsevier, vol. 33(3), pages 343-373, August.
    3. Brian J. Hall & Kevin J. Murphy, 2003. "The Trouble with Stock Options," NBER Working Papers 9784, National Bureau of Economic Research, Inc.
    4. Debra Jeter & Paul Chaney & Michele Daley, 2008. "Joint accounting choices: an examination of firms’ adoption strategies for SFAS No. 106 AND SFAS No. 109," Review of Quantitative Finance and Accounting, Springer, vol. 30(2), pages 153-185, February.
    5. Dean Hanlon, 2019. "Mandatory accounting change and debt covenant violation: Additional evidence from SFAS 150," Australian Journal of Management, Australian School of Business, vol. 44(3), pages 355-387, August.
    6. Anne-Marie Anderson & Nandu Nayar, 2022. "Can regulation enhancing the shareholder franchise increase firm value?," Journal of Regulatory Economics, Springer, vol. 61(3), pages 191-221, June.
    7. Nandkumar Nayar, 2014. "Lyon Taming by the IRS: Evidence on Tax Deductions," EcoMod2014 7163, EcoMod.
    8. Ramesh, K. & Revsine, Lawrence, 2000. "The effects of regulatory and contracting costs on banks' choice of accounting method for other postretirement employee benefits," Journal of Accounting and Economics, Elsevier, vol. 30(2), pages 159-186, October.

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