Does recognition versus disclosure affect value relevance? Evidence from pension accounting

Kun Yu

doi:10.2308/accr-50381

Does recognition versus disclosure affect value relevance? Evidence from pension accounting

Kun Yu

Accounting & Finance

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	1095-1127
Number of pages	33
Journal	Accounting Review
Volume	88
Issue number	3
DOIs	https://doi.org/10.2308/accr-50381
State	Published - May 2013

ASJC Scopus Subject Areas

Accounting
Finance
Economics and Econometrics

Keywords

Disclosure
Pension
Recognition
SFAS no. 158
Value relevance

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10.2308/accr-50381

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title = "Does recognition versus disclosure affect value relevance? Evidence from pension accounting",

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Does recognition versus disclosure affect value relevance? Evidence from pension accounting

ASJC Scopus Subject Areas

Keywords

Access to Document

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