Are superannuation disclosures in company financial reports useful?

Australian Accounting Review

Volumn 13, Issue 30, 2003, Pages 60-72

  Gallery, Natalie ^a  

^a UNIVERSITY OF SYDNEY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84992876252     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.2003.tb00402.x     Document Type: Article

References (23)

1. Ang, N., G. Gallery., and B. K. Sidhu., 1999, “The Value Relevance of Superannuation Disclosures By Australian-listed Firms Sponsoring Defined Benefit Plans”, Accounting and Finance 39, 3: 205-28.
2. Ang, N., N. Gallery., and B. K. Sidhu., 2000, “The Incentives of Australian Public Companies Lobbying Against Proposed Superannuation Accounting Standards”, Abacus 36, 1: 40-70.
3. Association of Superannuation Funds of Australia, 1979, Superannuation Scheme Practice and Reporting in Australia.
4. Australian Accounting Research Foundation, 1990, Statement of Accounting Concepts SAC 2 Objectives of General Purpose Financial Reporting.
5. Australian Accounting Research Foundation, 1990, Statement of Accounting Concepts SAC 3 Qualitative Characteristics of Financial Information.
6. Australian Accounting Research Foundation, 1991, Exposure Draft ED 53 Accounting for Employee Entitlements.
7. Australian Accounting Standards Board, 1994, Accounting Standard AASB 1028 Accounting for Employee Entitlements.
8. Australian Prudential Regulation Authority, 2003, APRA Superannuation Trends - December Quarter 2002.
9. Australian Accounting Research Foundation, 1993, Australian Accounting Standard AAS 25 Financial Reporting by Superannuation Plans.
10. Barth, M. E., 1991, “Relative Measurement Errors Among Alternative Pension Asset and Liability Measures”, The Accounting Review 66, 3: 433-63.
11. Barth, M. E., W. H. Beaver., and W. R. Landsman., 1992, “The Market Valuation Implications of Net Periodic Pension Components Journal of Accounting and Economics 15, 1: 27-62.
12. Daley, L., 1984, “The Valuation of Reported Pension Measures of Firms Sponsoring Defined Benefit Pension Plans”, The Accounting Review 59: 177-98.
13. Dhaliwal, D., 1986, “Measurement of Financial Leverage in the Presence of Unfunded Pension Obligations”, The Accounting Review 61: 651-61.
14. Davis, N., 1994, “The Implications of the Shell Case”, Superfunds, March: 35-7.
15. Financial Accounting Standards Board, March 1980, Statement of Financial Accounting Standards No. 35 Accounting and Reporting by Defined Benefit Pension Plans.
16. Francis, J. R., 1981, “Survey of Superannuation By Employer Companies”, The Australian Accountant, March: 101-4.
17. Gallery, N., 1999, “Financial Reporting by Superannuation Funds: A Study of the Evolution and Effects of AAS 25", unpublished PhD thesis, Griffith University.
18. Hubbard, G., 1982, “Accounting and Reporting for Superannuation Plans”, Discussion Paper No. 7, Australian Accounting Research Foundation, Melbourne.
19. Klumpes, P. J. M., 1994, “The Politics of Rule Development: A Case Study of Australian Pension Fund Accounting Rule-Making”, Abacus 30, 2: 140-59.
20. Lambert, C., and N. Gallery., 1995, “Policy Making in Employers’ Accounting for Defined Benefit Pension Obligations: An Australian-U.S. Comparison”, paper presented at the AAANZ Annual Conference, Melbourne, 9-12 July.
21. Landsman, W., 1986, “An Empirical Investigation of Pension Fund Property Rights”, The Accounting Review 61: 662-91.
22. Maher, J., 1987, “Pension Obligations in the Bond Credit Market: An Empirical Analysis of Accounting Numbers”, The Accounting Review 62: 785-98.
23. Stevenson, M. A., 1983, “Measurement Aspects of Superannuation Funds”, Accounting Forum, March: 25-33.