Value-relevance of pension transition adjustments and other comprehensive income components in the adoption year of SFAS No. 158
Year of publication: |
2009
|
---|---|
Authors: | Mitra, Santanu ; Hossain, Mahmud |
Published in: |
Review of Quantitative Finance and Accounting. - Springer. - Vol. 33.2009, 3, p. 279-301
|
Publisher: |
Springer |
Subject: | SFAS No. 158 | Pension transition adjustments | OCI components | Earnings measures | Stockholders’ equity | Stock returns | Valuation implication |
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