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When do companies fund their defined benefit pension plans?

Jones, Denise A. - In: Accounting & taxation : AT 6 (2014) 1, pp. 13-23

Persistent link: https://www.econbiz.de/10010360964

Changes in the funded status of retirement plans after the adoption of SFAS No. 158 : economic improvement or balance sheet management

Jones, Denise A. - In: Contemporary accounting research : a journal of the … 30 (2013) 3, pp. 1099-1132

Persistent link: https://www.econbiz.de/10010222829

Using real options theory to explain patterns in the valuation of research and development expenditures

Jones, Denise A. - In: Review of quantitative finance and accounting 51 (2018) 3, pp. 575-593

Persistent link: https://www.econbiz.de/10012038306

Comparing the value relevance, predictive value, and persistence of other comprehensive income and special items

Jones, Denise A.; Smith, Kimberly J. - In: The accounting review : a publication of the American … 86 (2011) 6, pp. 2047-2073

Persistent link: https://www.econbiz.de/10009501428

Employee stock options : a standard setting saga

Jones, Denise A.; Smith, Kimberly J. - In: Journal of business case studies 8 (2012) 3, pp. 241-260

Persistent link: https://www.econbiz.de/10009553196

Accounting for employee stock options with service, performance, and market conditions

Boschen, John Fink; Jones, Denise A.; Smith, Kimberly J. - In: Journal of business case studies 9 (2013) 1, pp. 47-57

Persistent link: https://www.econbiz.de/10009726480

Market valuation of intangible resources : the use of strategic human capital

Bryant-Kutcher, Lisa; Jones, Denise A.; Widener, Sally K. - In: Advances in management accounting : a research annual 17 (2009), pp. 1-42

Persistent link: https://www.econbiz.de/10003799130

Changes in the Funded Status of Retirement Plans after the Adoption of SFAS No. 158 : Economic Improvement or Balance Sheet Management?

Jones, Denise A. - 2012

Statement of Financial Accounting Standards No. 158 (SFAS 158) requires companies to report the funded status of retirement plans on the balance sheet for fiscal years ending after December 15, 2006. Prior to this, the average retirement plan was underfunded, and after the adoption of SFAS 158...

Persistent link: https://www.econbiz.de/10013106403

Comparing the Value Relevance, Predictive Value, and Persistence of Other Comprehensive Income and Special Items

Jones, Denise A. - 2013

Gains and losses reported as other comprehensive income (OCI) and as special items (SI) are often viewed as similar in nature: transitory items with little ability to predict future cash flows and minimal implications for company value. However, current accounting standards require SI gains and...

Persistent link: https://www.econbiz.de/10013092793

How does accounting fit into a firm’s political strategy?

Johnston, Derek; Jones, Denise A. - In: Journal of accounting and public policy 25 (2006) 2, pp. 195-228

Persistent link: https://www.econbiz.de/10006871509