IDEAS home Printed from https://ideas.repec.org/a/bla/ausact/v13y2003i30p60-72.html
   My bibliography  Save this article

Are Superannuation Disclosures in Company Financial Reports Useful?

Author

Listed:
  • Natalie Gallery

Abstract

No abstract is available for this item.

Suggested Citation

  • Natalie Gallery, 2003. "Are Superannuation Disclosures in Company Financial Reports Useful?," Australian Accounting Review, CPA Australia, vol. 13(30), pages 60-72, July.
    • Handle: RePEc:bla:ausact:v:13:y:2003:i:30:p:60-72
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2003.tb00402.x
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Monica GS Tan & Marie-Anne Cam, 2015. "Does governance structure influence pension fund fees and costs? An examination of Australian not-for-profit superannuation funds," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 114-134, February.
    2. Janice A. Loftus, 2003. "The CF and Accounting Standards: The Persistence of Discrepancies," Abacus, Accounting Foundation, University of Sydney, vol. 39(3), pages 298-309, October.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Alan Gregory & Julie Whittaker, 2013. "Exploring the Valuation of Corporate Social Responsibility—A Comparison of Research Methods," Journal of Business Ethics, Springer, vol. 116(1), pages 1-20, August.
    2. Begona Giner & Carmelo Reverte, 1999. "The value relevance of earnings disaggregation provided in the Spanish profit and loss account," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 609-629.
    3. Kusano, Masaki, 2023. "Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
    4. Takashi Obinata, 2002. "Concept and Relevance of Income," CIRJE F-Series CIRJE-F-171, CIRJE, Faculty of Economics, University of Tokyo.
    5. Edward M. Werner, 2011. "The value relevance of pension accounting information: evidence fromFortune200 firms," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 10(4), pages 427-458, November.
    6. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 1998. "Relative valuation roles of equity book value and net income as a function of financial health," Journal of Accounting and Economics, Elsevier, vol. 25(1), pages 1-34, February.
    7. Ana Isabel Morais, 2012. "Value relevance of alternative methods of accounting for actuarial gains and losses," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(1), pages 69-90.
    8. Emett, Scott A. & Nelson, Mark W., 2017. "Reporting accounting changes and their multi-period effects," Accounting, Organizations and Society, Elsevier, vol. 57(C), pages 52-72.
    9. Paul Klumpes, 2000. "Incentives and disincentives for voluntary disclosure by pension funds: international evidence," Accounting and Business Research, Taylor & Francis Journals, vol. 30(4), pages 287-298.
    10. Quang Trinh, Vu & Elnahass, Marwa & Duong Cao, Ngan, 2021. "The value relevance of bank cash Holdings: The moderating effect of board busyness," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 73(C).
    11. Maines, Laureen A., 2008. "Spotlight on pensions," Business Horizons, Elsevier, vol. 51(2), pages 105-111.
    12. 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, HAL.
    13. 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.
    14. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
    15. Tony Abrahams & Baljit K. Sidhu, 1998. "The Role of R&D Capitalisations in Firm Valuation and Perfor Mance Measurement," Australian Journal of Management, Australian School of Business, vol. 23(2), pages 169-183, December.
    16. 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.
    17. Abraham N. Fried, 2013. "An Event Study Analysis of Statement of Financial Accounting Standards No. 158," Accounting and Finance Research, Sciedu Press, vol. 2(2), pages 1-45, May.
    18. Nakajima, Kan & Sasaki, Takafumi, 2010. "Unfunded pension liabilities and stock returns," Pacific-Basin Finance Journal, Elsevier, vol. 18(1), pages 47-63, January.
    19. Fahad, Nafiz & Ma, Nelson & Scott, Tom, 2020. "The consequences of discount rate selection for defined benefit liabilities," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(1).
    20. Paul J. M. Klumpes & Kevin McMeeking, 2007. "Stock Market Sensitivity to U.K. Firms' Pension Discounting Assumptions," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 10(2), pages 221-246, September.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:ausact:v:13:y:2003:i:30:p:60-72. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=1035-6908 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.