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The Market Value Implications of Post‐Retirement Benefit Plans and Plan Surpluses — Canadian Evidence

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References

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2003Heterogeneous Investment Opportunities in Multiple-Segment Firms and the Incremental Value Relevance of Segment Accounting Data80 cited
1993A Structural Analysis of Pension Disclosures Under SFAS 87 and Their Relation to Share Prices65 cited
1987A Financing Explanation for Overfunded Pension Plan Terminations64 cited
1993The Impact of Liabilities for Retiree Health Benefits on Share Prices37 cited
1993AN EMPIRICAL INVESTIGATION OF STOCK MARKET VALUATION OF CORPORATE PROJECTED PENSION LIABILITIES36 cited

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2016The effects of the method used to present a complex item on the face of a financial statement on nonprofessional investors' judgments17 cited

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