We compare the value and credit relevance of financial statements under fair-value and
smoothing (SFAS-87) models of pension accounting. While fair-value improves the credit …

We investigate whether multiemployer defined-benefit pension plan (MEPP) underfunding is
priced by shareholders and creditors. Prior to the FASB's new MEPP standard (effective …

We use a cross-sectional valuation model that distinguishes between the operating and
financial activities of the firm to examine the repercussions of three main alternative …

In recent years, many corporations have replaced their traditional defined benefit plans with
“cash balance” plans, defined benefit plans that share many of the characteristics of defined …

Following the research approach of Hann et al.(2007), this study investigates how discretion
in the determination of the defined benefit obligation (DBO) is perceived by investors using a …

In recent years, many corporations have replaced their traditional defined benefit (DB)
pension plans with “cash balance”(CB) plans, which share many of the characteristics of …

We compare the value and credit relevance of financial statements under fair-value and
smoothing (essentially SFAS-87) models of pension accounting. The fair-value model does …

본 연구에서는 K-IFRS 제 1019 호의 도입 이후 확정급여형 퇴직연금제도를 채택한 기업을
대상으로 퇴직연금요소의 가치관련성에 대해 조사하였다. 이를 위하여 K-IFRS 를 전면 도입한 …

This study examines the effect of discretionary pension actuarial assumption on the value
relevance of pension accounting information. Extant literature document that firms' financial …

This paper aims to make a first contribution to the determination of that proportion of the
defined benefit obligation (DBO) to be disclosed in the notes which can be attributed to …