Matches in SemOpenAlex for { <https://semopenalex.org/work/W2254912811> ?p ?o ?g. }
Showing items 1 to 76 of
76
with 100 items per page.
- W2254912811 abstract "This study uses SFAS No. 106 disclosures to investigate the abilities of post-retirement benefit (PRB) liability components, and annual PRB cost components to explain cross-sectional variation in market-to-book ratios. SFAS No. 106 requires disclosure of the sensitivity of the PRB liability and cost to the health care cost trend rate. This study also examines the value-relevance of this new disclosure and its effect on reducing the measurement error variance in the estimation of the PRB liability and cost. Results indicate that information on PRB liability is value-relevant conditioned on earnings and pension information. When both cost and liability components are included in the model, information on cost components is value-relevant, while information on liability components has only marginal explanatory power. When the measurement error in the PRB liability is reduced using the standard's sensitivity disclosures, the explanatory power of the liability components increases significantly." @default.
- W2254912811 created "2016-06-24" @default.
- W2254912811 creator A5027070024 @default.
- W2254912811 date "1998-06-19" @default.
- W2254912811 modified "2023-09-24" @default.
- W2254912811 title "The Effect of Accounting Aggregation on the Value-Relevance of Financial Disclosures: The Case of SFAS No. 106" @default.
- W2254912811 cites W1977006778 @default.
- W2254912811 cites W2090758019 @default.
- W2254912811 cites W2130392613 @default.
- W2254912811 cites W2229500891 @default.
- W2254912811 cites W2323730052 @default.
- W2254912811 cites W588048373 @default.
- W2254912811 hasPublicationYear "1998" @default.
- W2254912811 type Work @default.
- W2254912811 sameAs 2254912811 @default.
- W2254912811 citedByCount "22" @default.
- W2254912811 countsByYear W22549128112014 @default.
- W2254912811 countsByYear W22549128112015 @default.
- W2254912811 countsByYear W22549128112017 @default.
- W2254912811 crossrefType "posted-content" @default.
- W2254912811 hasAuthorship W2254912811A5027070024 @default.
- W2254912811 hasConcept C105795698 @default.
- W2254912811 hasConcept C111472728 @default.
- W2254912811 hasConcept C121955636 @default.
- W2254912811 hasConcept C138885662 @default.
- W2254912811 hasConcept C144133560 @default.
- W2254912811 hasConcept C149782125 @default.
- W2254912811 hasConcept C162118730 @default.
- W2254912811 hasConcept C162324750 @default.
- W2254912811 hasConcept C196083921 @default.
- W2254912811 hasConcept C2776291640 @default.
- W2254912811 hasConcept C2777402642 @default.
- W2254912811 hasConcept C2777834853 @default.
- W2254912811 hasConcept C2781426361 @default.
- W2254912811 hasConcept C33923547 @default.
- W2254912811 hasConceptScore W2254912811C105795698 @default.
- W2254912811 hasConceptScore W2254912811C111472728 @default.
- W2254912811 hasConceptScore W2254912811C121955636 @default.
- W2254912811 hasConceptScore W2254912811C138885662 @default.
- W2254912811 hasConceptScore W2254912811C144133560 @default.
- W2254912811 hasConceptScore W2254912811C149782125 @default.
- W2254912811 hasConceptScore W2254912811C162118730 @default.
- W2254912811 hasConceptScore W2254912811C162324750 @default.
- W2254912811 hasConceptScore W2254912811C196083921 @default.
- W2254912811 hasConceptScore W2254912811C2776291640 @default.
- W2254912811 hasConceptScore W2254912811C2777402642 @default.
- W2254912811 hasConceptScore W2254912811C2777834853 @default.
- W2254912811 hasConceptScore W2254912811C2781426361 @default.
- W2254912811 hasConceptScore W2254912811C33923547 @default.
- W2254912811 hasLocation W22549128111 @default.
- W2254912811 hasOpenAccess W2254912811 @default.
- W2254912811 hasPrimaryLocation W22549128111 @default.
- W2254912811 hasRelatedWork W1492155385 @default.
- W2254912811 hasRelatedWork W1496626049 @default.
- W2254912811 hasRelatedWork W1545305373 @default.
- W2254912811 hasRelatedWork W1972282968 @default.
- W2254912811 hasRelatedWork W1977006778 @default.
- W2254912811 hasRelatedWork W2025352909 @default.
- W2254912811 hasRelatedWork W2036323865 @default.
- W2254912811 hasRelatedWork W2074275156 @default.
- W2254912811 hasRelatedWork W2090758019 @default.
- W2254912811 hasRelatedWork W2108818539 @default.
- W2254912811 hasRelatedWork W2130392613 @default.
- W2254912811 hasRelatedWork W2135985742 @default.
- W2254912811 hasRelatedWork W2138086138 @default.
- W2254912811 hasRelatedWork W21434973 @default.
- W2254912811 hasRelatedWork W2229500891 @default.
- W2254912811 hasRelatedWork W2323730052 @default.
- W2254912811 hasRelatedWork W3121223896 @default.
- W2254912811 hasRelatedWork W3123913364 @default.
- W2254912811 hasRelatedWork W3125139305 @default.
- W2254912811 hasRelatedWork W57379897 @default.
- W2254912811 isParatext "false" @default.
- W2254912811 isRetracted "false" @default.
- W2254912811 magId "2254912811" @default.
- W2254912811 workType "article" @default.