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The market valuation implications of net periodic pension cost components

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Author Info
Barth, Mary E.
Beaver, William H.
Landsman, Wayne R.
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File URL: http://www.sciencedirect.com/science/article/B6V87-45DMN16-5/2/37be1ea61526fc22fa799cf41438d104
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Article provided by Elsevier in its journal Journal of Accounting and Economics.

Volume (Year): 15 (1992)
Issue (Month): 1 (March)
Pages: 27-62
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Handle: RePEc:eee:jaecon:v:15:y:1992:i:1:p:27-62

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  1. Takashi Obinata, 2002. "Concept and Relevance of Income," CIRJE F-Series CIRJE-F-171, CIRJE, Faculty of Economics, University of Tokyo. [Downloadable!]
  2. Santanu Mitra & Mahmud Hossain, 2009. "Value-relevance of pension transition adjustments and other comprehensive income components in the adoption year of SFAS No. 158," Review of Quantitative Finance and Accounting, Springer, vol. 33(3), pages 279-301, October. [Downloadable!] (restricted)
  3. Takashi Obinata, 2000. "Choice of Pension Discount Rate in Financial Accounting adn Stock Prices," CIRJE F-Series CIRJE-F-82, CIRJE, Faculty of Economics, University of Tokyo. [Downloadable!]
  4. Samira Demaria & Denis Cormier & Robert Teller, 2008. "Incidence des choix d’exemptions comptables sur la valorisation boursière des sociétés françaises lors de la première application du référentiel IFRS," Post-Print halshs-00266117_v1, HAL. [Downloadable!]
  5. Begona Giner, Carmelo Reverte, 1999. "The value relevance of earnings disaggregation provided in the Spanish profit and loss account," European Accounting Review, Taylor and Francis Journals, vol. 8(4), pages 609-629, December. [Downloadable!] (restricted)
  6. Julia Lynn Coronado & Steven A. Sharpe, 2003. "Did pension plan accounting contribute to a stock market bubble?," Finance and Economics Discussion Series 2003-38, Board of Governors of the Federal Reserve System (U.S.). [Downloadable!]
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  7. Gjerde, Øystein & Knivsflå, Kjell Henry & Sættem, Frode, 2005. "The Value Relevance of Financial Reporting on the Oslo Stock Exchange over the Period 1964-2003," Discussion Papers 2005/23, Department of Finance and Management Science, Norwegian School of Economics and Business Administration. [Downloadable!]
  8. Fatma Cebenoyan, 2003. "Operational Efficiency and the Value-Relevance of Earnings," Hunter College Department of Economics Working Papers 301, Hunter College: Department of Economics. [Downloadable!]
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