The value relevance of pension accounting information: evidence fromFortune200 firms
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DOI: 10.1108/14757701111185362
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Cited by:
- Masaki Kusano, 2012. "Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 139-152, December.
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Keywords
United States of America; Pensions; Accounting standards; Credit rating; Pension accounting; Value relevance; Standard harmonization; Fair value; SFAS 87;All these keywords.
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