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Pension disclosures under SFAS No. 87: Theory and evidence*

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1977Pension mathematics with numerical illustrations133 cited

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1993The FASB's Policy of Extended Adoption for New Standards: An Examination of FAS No. 87.30 cited
2017Discretionary accounting choices: the case of IAS 19 pension accounting24 cited
2007Competitive disadvantage and segment disclosure: evidence from Malaysian listed companies22 cited
1998The early adoption of consolidated accounting in Spain22 cited
1992Characteristics of early and late adopters of pension accounting standard SFAS No. 87*21 cited
1993Earnings Management Under Pension Accounting Standards: SFAS 87 versus APB 818 cited
2007Les déterminants de l'adoption anticipée des normes comptables internationales : choix financier ou opportunisme ?17 cited