The Accounting Review Vol. 71 No. 4 1996
The Effect of Accounting Aggregation on the Value-Relevance of Financial Disclosures: The Case of SFAS No. 106.
open access
Abstract
Investigates the abilities of postretirement benefit (PRB) liability components and cost components to explain cross-sectional variation in market-to-book ratios. Use of Statement of Financial Accounting Standards (SFAS) No. 106 disclosures; Statistical analysis; Implications.
- DOI
- 10.2308/tar-9611271994
- Volume
- 71
- Issue
- 4
- Pages
- 573-590
- Language
- en
- Sources
- openalex crossref