Can I read Impact of SFAS 158 on Pension Reporting on EtoBox?

Impact of SFAS 158 on Pension Reporting by David Briggs is a document available to read on EtoBox.

What is Impact of SFAS 158 on Pension Reporting about?

This study examines the impact of SFAS 158 on the value relevance of financial statements for firms with defined benefit pension plans. It uses data from 1990-2009 and compares the explanatory power of book value and net income on market value before and after 2006, when SFAS 158 was implemented. Preliminary results suggest the value relevance of book value increased for these firms after SFAS 158, while the value relevance of net income decreased, consistent with SFAS 158

Author

David Briggs

Language

EN