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Recognition and Disclosure Reliability: Evidence from SFAS No. 106*

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References

2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
2000The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting533 cited
1991Relative Measurement Errors Among Alternative Pension Asset and Liability Measures.205 cited
1999The Value Relevance of Financial Statement Recognition vs. Disclosure: Evidence from SFAS No. 106194 cited

Cited by

2015Recognition versus Disclosure of Fair Values123 cited
2012Academic Research and Standard Setting: The Case of Other Comprehensive Income120 cited
2016Disclosure Versus Recognition: Inferences from Subsequent Events112 cited
2012Does Recognition versus Disclosure Affect Value Relevance? Evidence from Pension Accounting110 cited
2011The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions108 cited
2014Earnings presentation effects on manager reporting choices and investor decisions107 cited
2006The Evolution of Stock Option Accounting: Disclosure, Voluntary Recognition, Mandated Recognition, and Management Disavowals105 cited
2008The Value-Relevance of Financial Statement Recognition versus Note Disclosure: Evidence from Goodwill Accounting88 cited

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2014The Impact of Recognition Versus Disclosure on Financial Information: A Preparer's Perspective81 cited

2009Pension accounting and research: A review80 cited

2010The Effects of Financial Statement Information Proximity and Feedback on Cash Flow Forecasts76 cited

2011Changes in Option‐Based Compensation Around the Issuance of SFAS 123R69 cited

2017The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional investor judgments68 cited

2018The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 1663 cited

2007Information Pursuit in Financial Statement Analysis: Effects of Choice, Effort, and Reconciliation60 cited

2014Does Income Statement Placement Matter to Investors? The Case of Gains/Losses from Early Debt Extinguishment59 cited