Coronado, Julia Lynn; Mitchell, Olivia S.; Sharpe, Steven A. - 2008
sizable valuation errors in the stock of many companies. Our findings suggest that
FASB’s current reform efforts could …
questions directly.
3. Recent and Prospective Accounting Reform
Responding to the perception that DB plan pension accounting … of the FASB’s accounting reform will eventually result in the
migration of key information from the footnotes to the …