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Keywords: SFAS 158
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Journal Articles
Does pension plan reporting readability affect earnings volatility?: Funded status and SFAS 158 perspectives
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2019) 31 (1): 133–158.
Published: 18 March 2019
...Ruey-Ching Lin; Tsung-Kang Chen; Yi-Jie Tseng; Chih-Kai Chang Purpose The purpose of this study is to explore whether pension plan reporting readability affects earnings volatility. Moreover, as SFAS 158 requires firms to fully recognize their funded status on the balance sheet, the firms’ pension...
