@article{5438287424524c3abc2c3577fe036714,
title = "Value relevance of excess return on pension assets and pension OCI components",
keywords = "IFRS, OCI, pension, SFAS No. 158, value relevance",
author = "Kun Yu",
note = "Publisher Copyright: {\textcopyright} 2021 Informa UK Limited, trading as Taylor \& Francis Group.",
year = "2022",
doi = "10.1080/00014788.2021.1930996",
language = "English",
volume = "52",
pages = "347--376",
journal = "Accounting and Business Research",
issn = "0001-4788",
publisher = "Routledge",
number = "4",
}