The effect of recognition vs. disclosure on investor valuation: The case of pension accounting
- 1 December 1994
- journal article
- research article
- Published by Springer Science and Business Media LLC in Review of Quantitative Finance and Accounting
- Vol. 4 (4), 383-396
- https://doi.org/10.1007/bf01078805
Abstract
No abstract availableKeywords
This publication has 5 references indexed in Scilit:
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- Economic consequences of accounting standards: The lease disclosure rule changeJournal of Accounting and Economics, 1988
- The Impact of New Pension Disclosure Rules on Perceptions of DebtJournal of Accounting Research, 1987
- Pension Funding, Share Prices, and National SavingsThe Journal of Finance, 1981
- Regression DiagnosticsWiley Series in Probability and Statistics, 1980