Fair-Value Pension Accounting
By Rebecca N. Hann, Frank Heflin, K. Subramanayam. 2007
151 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/547571c5ab407f5127a23b5116cb168b0b78f00d
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In Accounting
In Strategy and Management
Citations in the corpus
- CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation (2010, unknown): “For example, Hann et al. (2007) investigate the value and credit relevance of fair value pension accounting and conclude that there is no material benefit with applying fair value accounting to pensions.”
- Managerial Ability and Income Smoothing (2019, unknown): “While research on smoothing versus fair value is scarce, Hann et al. (2007a) Note that the positive role of smoothing is not generalizable to all types of smoothing, but rather is applicable to smoothing under certain conditions.”
- Fair value accounting: information or confusion for financial markets? (2014, unknown): “For instance, recent evidence suggests that FVA-based information about corporate retirement plans does not dominate the current smoothing model for 9 pension accounting and that there are no obvious informational advantages in moving toward a fairvalue pension accounting model (Hann et al., 2007).”
- Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010, unknown): “27 variable (e.g., Ahmed et al. 2002; Shi 2003; Ashbaugh-Skaife et al. 2006; Cremers et al. 2007; Eberhardt et al. 2008; Lee 2008; Hann et al. 2007; Jiang 2008; Mansi et al. 2004, 2009).”
- A Review of the Value Relevance Literature (2009, background): “This feature is attributed to a higher portion of unexpected earnings under fair value accounting, including, for instance, transitory gains and losses [40].”