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

Bookmark

View Full Paper