The value relevance of superannuation disclosures by australian-listed firms sponsoring defined benefit plans

Accounting and Finance

Volumn 39, Issue 3, 1999, Pages 205-228

  Ang, Nicole ^a   Gallery, Gerry ^b   Sidhu, Baljit K ^a  

^a UNIVERSITY OF NEW SOUTH WALES   (Australia)

^b BOND UNIVERSITY   (Australia)

Author keywords

Capital markets; Superannuation; Value relevance

Indexed keywords

EID: 33748713155     PISSN: 08105391     EISSN: 1467629X     Source Type: Journal    
DOI: 10.1111/1467-629X.00024     Document Type: Article

References (26)

1. Ang, N., N. Gallery, and B. K. Sidhu, 1997, The incentives of Australian public companies lobbying against proposed superannuation accounting standards, Working paper (University of New South Wales, Sydney and Griffith University, Gold Coast).
2. Amir, E., 1993, The market valuation of accounting information: The case of postretirement benefits other than pensions, The Accounting Review 68, 703-724.
3. Australian Accounting Research Foundation, 1990, Statement of Accounting Concepts SAC 3 Qualitative Characteristics of Financial Information, October.
4. Australian Accounting Research Foundation, 1991, Exposure Draft ED 53: Accounting for employee entitlements.
5. Australian Accounting Standards Board, 1994, Accounting Standard AASB 1028, Accounting for employee entitlements.
6. Australian Accounting Standards Board, 1998, Australian Boards Disappointed with IASC Standard on Employee Benefits, Media Release, 23 March.
7. Australian Society of Certified Practising Accountants and The Institute of Chartered Accountants in Australia, 1992, Australian Accounting Standard AAS 25, Financial reporting by superannuation plans.
8. Australian Society of Certified Practising Accountants and The Institute of Chartered Accountants in Australia, 1994, Australian Accounting Standard AAS 30, Accounting for employee entitlements.
9. Barth, M., 1991, Relative measurement errors among alternative pension asset and liability measures, The Accounting Review 66, 433-463.
10. Barth, M., W. Beaver, and W. Landsman, 1992, The market valuation implications of net periodic pension cost components, Journal of Accounting and Economics 15, 27-62.
11. Barth, M. and G. Clinch, 1998, Revalued financial, tangible, and intangible assets: Associations with share prices and non market-based valuation, Working Paper (Stanford University and University of New South Wales).
12. Barth, M. and S. Kallapur, 1996, The effects of cross-sectional scale differences on regression results in empirical accounting research, Contemporary Accounting Research (Fall), 527-67.
13. Bernard, V. and K. Schipper, 1994, Recognition and disclosure in financial reporting, Unpublished, 1-36.
14. Beatty, A., S. Chamberlain and J. Magliolo, 1995, An empirical analysis of model misspecification in studies of valuation of financial statement disclosures, Journal of Accounting, Auditing and Finance 10, 719-749.
15. Daley, L., 1984, The valuation of reported pension measures of firms sponsoring defined benefit plans, The Accounting Review 59, 177-198.
16. Dhaliwal, D., 1986, Measurement of financial leverage in the presence of unfunded pension obligations, The Accounting Review 61, 651-661.
17. Financial Accounting Standards Board, 1985, Statement of Financial Accounting Standards No. 87 (SFAS 87), Employers' accounting for pensions.
18. Francis, J. R., 1981, Survey of superannuation by employer companies, The Australian Accountant, 101-104.
19. Insurance and Superannuation Commission (ISC), 1996, Insurance and Superannuation Commission Bulletin.
20. The International Standard Setting Committee, 1998, IAS 19, Employee Benefits.
21. Lambert, C. and N. Gallery 1996, Policy making in employers' accounting for defined benefit pension obligations: An Australian-US comparison, Working paper.
22. Landsman, W., 1986, An empirical investigation of pension fund property rights, The Accounting Review 61, 662-691.
23. Maher, J., 1987, Pension obligations and the bond credit market: An empirical analysis of accounting numbers, The Accounting Review 62, 785-798.
24. Nelson, K., 1996, Fair value accounting for commercial banks: An empirical analysis of SFAS No. 107, The Accounting Review 71, 161-182.
25. Senate Select Committee on Superannuation, 1992, Super and the financial system, Third Report, October.
26. Vuong, Quang H., 1989, Likelihood ratio tests for model selection and non-nested hypotheses, Econometrica 57, 307-333.