The Effect of Accounting Aggregation on the Value-Relevance of Financial Disclosures: The Case of SFAS No. 106.

Key Points

Key points are not available for this paper at this time.

Abstract

Abstract Investigates the abilities of postretirement benefit (PRB) liability components and cost components to explain cross-sectional variation in market-to-book ratios. Use of Statement of Financial Accounting Standards (SFAS) No. 106 disclosures; Statistical analysis; Implications.

Read Full Paperexternally

Bookmark

View Full Paper

Cite This Study

Eli Amir (Tue,) studied this question.

synapsesocial.com/papers/6a207fcadf4cd797f4f420b1 https://doi.org/https://doi.org/10.2308/tar-9611271994

Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

1The valuation of reported pension measures for firms sponsoring defined benefit plans1982 · 79 citations
2An Empirical Investigation of Pension Fund Property Rights.1986 · 284 citations
3Earnings, Book Values, and Dividends in Equity Valuation*1995 · 5,230 citations
4A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations1993 · 499 citations
5Valuation and Clean Surplus Accounting for Operating and Financial Activities*1995 · 2,325 citations

Bookmark

View Full Paper