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Value-relevance of pension transition adjustments and other comprehensive income components in the adoption year of SFAS No. 158

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Author Info
Santanu Mitra ()
Mahmud Hossain ()
Abstract

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File URL: http://hdl.handle.net/10.1007/s11156-009-0112-4
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Publisher Info
Article provided by Springer in its journal Review of Quantitative Finance and Accounting.

Volume (Year): 33 (2009)
Issue (Month): 3 (October)
Pages: 279-301
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Handle: RePEc:kap:rqfnac:v:33:y:2009:i:3:p:279-301

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Web page: http://springerlink.metapress.com/link.asp?id=102990

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Related research
Keywords: SFAS No. 158; Pension transition adjustments; OCI components; Earnings measures; Stockholders’ equity; Stock returns; Valuation implication; M40; M41;

References listed on IDEAS
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  1. Dhaliwal, Dan & Subramanyam, K. R. & Trezevant, Robert, 1999. "Is comprehensive income superior to net income as a measure of firm performance?1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 43-67, January. [Downloadable!] (restricted)
  2. 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. [Downloadable!] (restricted)
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This page was last updated on 2009-12-8.

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