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

Review of Quantitative Finance and Accounting

Volumn 33, Issue 3, 2009, Pages 279-301

  Mitra, Santanu ^a   Hossain, Mahmud ^b  

^a WAYNE STATE UNIVERSITY   (United States)

^b UNIVERSITY OF MEMPHIS   (United States)

Author keywords

158; Earnings measures; OCI components; Pension transition adjustments; SFAS No; Stock returns; Stockholders' equity; Valuation implication

Indexed keywords

EID: 79958854838     PISSN: 0924865X     EISSN: 15737179     Source Type: Journal    
DOI: 10.1007/s11156-009-0112-4     Document Type: Article

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