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Materiality Judgments and Disclosure of Retiree Health Care Costs Under SFAS No. 81 · Study

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ArticleMateriality Judgments and Disclosure of Retiree Health Care Costs Under SFAS No. 81

Chao‐Shin Liu2002

Article2002

Materiality Judgments and Disclosure of Retiree Health Care Costs Under SFAS No. 81

Chao‐Shin Liu · Horst Mittelstaedt

20 citations·0/0 files stored·Review of Accounting Studies

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

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References

2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 1983Discretionary disclosure 1981Good News and Bad News: Representation Theorems and Applications 1981The Informational Role of Warranties and Private Disclosure about Product Quality 2001Essays on disclosure 1996The capitalization, amortization, and value-relevance of R&D 1985Optimal Release of Information By Firms 1980Disclosure Laws and Takeover Bids

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Year2002

Typearticle

Published2002-12-01

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations20

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1023/a:1020711628299

openalex_workW68880180

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