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

Santanu Mitra () and Mahmud Hossain ()

Review of Quantitative Finance and Accounting, 2009, vol. 33, issue 3, 279-301

Keywords: SFAS No. 158; Pension transition adjustments; OCI components; Earnings measures; Stockholders’ equity; Stock returns; Valuation implication; M40; M41 (search for similar items in EconPapers)
Date: 2009
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (23)

Downloads: (external link)
http://hdl.handle.net/10.1007/s11156-009-0112-4 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:kap:rqfnac:v:33:y:2009:i:3:p:279-301

Ordering information: This journal article can be ordered from
http://www.springer.com/finance/journal/11156/PS2

DOI: 10.1007/s11156-009-0112-4

Access Statistics for this article

Review of Quantitative Finance and Accounting is currently edited by Cheng-Few Lee

More articles in Review of Quantitative Finance and Accounting from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().