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Value-relevance of pension transition adjustments and other comprehensive income components in the adoption year of SFAS No. 158

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References

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2006

Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information

153 cited

1996Recognition versus Disclosure in the Oil and Gas Industry153 cited

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2011Assessing the value relevance of total comprehensive income under IFRS: an empirical evidence from European stock exchanges27 cited
2017Discretionary accounting choices: the case of IAS 19 pension accounting24 cited
2016Earnings Reported under IFRS Improve the Prediction of Future Cash Flows? Evidence from European Banks19 cited