IDEAS home Printed from https://ideas.repec.org/a/bla/joares/v25y1987i2p327-330.html
   My bibliography  Save this article

The Impact Of New Pension Disclosure Rules On Perceptions Of Debt

Author

Listed:
  • HARPER, RM
  • MISTER, WG
  • STRAWSER, JR

Abstract

No abstract is available for this item.

Suggested Citation

  • Harper, Rm & Mister, Wg & Strawser, Jr, 1987. "The Impact Of New Pension Disclosure Rules On Perceptions Of Debt," Journal of Accounting Research, Wiley Blackwell, vol. 25(2), pages 327-330.
    • Handle: RePEc:bla:joares:v:25:y:1987:i:2:p:327-330
    DOI: http://hdl.handle.net/10.2307/2491022
    as

    Download full text from publisher

    File URL: http://www.jstor.org/stable/pdf/2491022.pdf
    Download Restriction: no
    File URL: https://libkey.io/http://hdl.handle.net/10.2307/2491022?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

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


    Cited by:

    1. Ana I Lopes & Isabel Lourenço & Mark Soliman, 2013. "Do alternative methods of reporting non-controlling interests really matter?," Australian Journal of Management, Australian School of Business, vol. 38(1), pages 7-30, April.
    2. Qi Chen & Tracy R. Lewis & Katherine Schipper & Yun Zhang, 2017. "Uniform Versus Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role," Journal of Accounting Research, Wiley Blackwell, vol. 55(1), pages 153-196, March.
    3. Choudhary, Preeti, 2011. "Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options," Journal of Accounting and Economics, Elsevier, vol. 51(1-2), pages 77-94, February.
    4. Bischof, Jannis & Ebert, Michael, 2007. "IAS 39 and biases in the risk perception of financial instruments," Papers 07-73, Sonderforschungsbreich 504.
    5. Shaw, Kenneth W., 2008. "Revised pension rules and the cost of debt," Research in Accounting Regulation, Elsevier, vol. 20(C), pages 3-25.
    6. Victor Pastena, 1990. "Discussion of “Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilitiesâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 199-202, September.
    7. Choudhary, Preeti, 2011. "Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 77-94.
    8. Maik Lachmann & Arnt Wöhrmann & Andreas Wömpener, 2011. "Acquisition and integration of fair value information on liabilities into investors' judgments," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 10(4), pages 385-410, November.
    9. Yiting Cao & Qi (Flora) Dong, 2020. "Does reporting position affect the pricing of the volatility of comprehensive income?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(9-10), pages 1113-1150, October.
    10. Schneider, Arnold, 2018. "Studies on the impact of accounting information and assurance on commercial lending judgments," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 63-74.
    11. David Hirshleifer & Sonya S. Lim & Siew Hong Teoh, 2011. "Limited Investor Attention and Stock Market Misreactions to Accounting Information," The Review of Asset Pricing Studies, Society for Financial Studies, vol. 1(1), pages 35-73.
    12. repec:dau:papers:123456789/3507 is not listed on IDEAS
    13. repec:dau:papers:123456789/2814 is not listed on IDEAS
    14. 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).
    15. Sylvain Durocher & Anne Fortin, 2009. "Proposed Changes in Lease Accounting and Private Business Bankers' Credit Decisions," Accounting Perspectives, John Wiley & Sons, vol. 8(1), pages 9-42, February.
    16. Rajni Mala & Parmod Chand, 2015. "Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective," Accounting Perspectives, John Wiley & Sons, vol. 14(1), pages 1-50, March.
    17. Robert Libby & Mark W. Nelson & James E. Hunton, 2006. "Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock‐Compensation and Lease Information," Journal of Accounting Research, Wiley Blackwell, vol. 44(3), pages 533-560, June.
    18. Mary E. Barth & Greg Clinch & Toshi Shibano, 2003. "Market Effects of Recognition and Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 41(4), pages 581-609, September.
    19. Robert Bloomfield & Mark W. Nelson & Eugene Soltes, 2016. "Gathering Data for Archival, Field, Survey, and Experimental Accounting Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 341-395, May.
    20. F. Douglas Foster & Juliana Ng & Marvin Wee, 2015. "Presentation Format and Financial Literacy: Accessibility and Assessability of Retirement Savings Statements," Journal of Consumer Affairs, Wiley Blackwell, vol. 49(3), pages 519-549, November.
    21. 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.
    22. Krische, Susan D. & Sanders, Paula R. & Smith, Steven D., 2012. "Lease transaction structuring, earnings management, and management credibility," Research in Accounting Regulation, Elsevier, vol. 24(1), pages 33-39.

    More about this item

    Keywords

    Disclosures; Pension disclosures; SFAS No. 87; Investor sophistication;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

    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:joares:v:25:y:1987:i:2:p:327-330. 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.

    We have no bibliographic references for this item. You can help adding them by using 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=0021-8456 .

    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.