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Fair-value pension accounting
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DOI：10.1016/j.jacceco.2007.04.001.png)
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We compare the value and credit relevance of financial statements under fair-value and smoothing (SFAS-87) models of pension accounting. While fair-value improves the credit relevance of the balance sheet, it does not improve its value relevance. Further, fair-value impairs both the value and credit relevance of the income statement and the combined financial statements unless transitory gains and losses (G&L) are separated from more persistent income components. Overall, our results suggest there are no informational benefits to adopting a fair-value pension accounting model. (C) 2007 Elsevier B.V. All rights reserved.
Keyword:
capital markets
pensions
accounting standards
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6.8
论文数:
1.5K
被引数:
1.7W
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