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Hann, Rebecca N.; Heflin, Frank; Subramanayam, K. R. - In: Journal of accounting & economics 44 (2007) 3, pp. 328-358

Persistent link: https://www.econbiz.de/10003587112

Hann, Rebecca N.; Heflin, Frank; Subramanyam, K.R - 2007

We compare the value and credit relevance of financial statements under fair-value and smoothing (SFAS-87) models of pension accounting. The fair-value model does not improve the value relevance of the balance sheet and may impair that of income and the combined financial statements, unless...

Persistent link: https://www.econbiz.de/10014051989

Fair-Value Pension Accounting

Hann, Rebecca N.; Heflin, Frank; Subramanyam, K.R - 2007

Persistent link: https://www.econbiz.de/10014053648

Eliminating the 20-F reconciliation from IFRS to U.S. GAAP : short-term and long-term liquidity effects

Chakrabarty, Bidisha; Shaw, Ken W. - In: Research in accounting regulation 24 (2012) 2, pp. 90-95

Persistent link: https://www.econbiz.de/10009656281

Harmonizing pension accounting : income statement effects of applying IAS19R to U.S. firms

Bauman, Mark P.; Shaw, Ken W. - In: Research in accounting regulation 28 (2016) 1, pp. 1-10

Persistent link: https://www.econbiz.de/10011522720

Value relevance of customer-related intangible assets

Bauman, Mark P.; Shaw, Ken W. - In: Research in accounting regulation 30 (2018) 2, pp. 95-102

Persistent link: https://www.econbiz.de/10011947572