The value relevance of pension accounting information: evidence from Fortune 200 firms
Year of publication: |
2011
|
---|---|
Authors: | Werner, Edward M. |
Published in: |
Review of Accounting and Finance. - Emerald Group Publishing Limited, ISSN 1758-7700, ZDB-ID 2170463-6. - Vol. 10.2011, 4, p. 427-458
|
Publisher: |
Emerald Group Publishing Limited |
Subject: | United States of America | Pensions | Accounting standards | Credit rating | Pension accounting | Value relevance | Standard harmonization | Fair value | SFAS 87 |
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