Good disclosure doesn't cure bad accounting—Or does it?

Author:

Beaudoin Cathy,Chandar Nandini,Werner Edward M.

Publisher

Elsevier BV

Subject

Finance,Accounting

Reference49 articles.

1. Recognition versus disclosure in the oil and gas industry;Aboody;Journal of Accounting Research,1996

2. Firms' voluntary recognition of stock-based compensation expense;Aboody;Journal of Accounting Research,2004

3. Does recognition versus disclosure matter? Evidence from value-relevance of banks' recognized and disclosed derivative financial instruments;Ahmed;The Accounting Review,2006

4. The value-relevance of financial statement recognition versus note disclosure: Evidence from goodwill accounting;Aljifri;European Accounting Review,2009

5. The market valuation of accounting information: The case of postretirement benefits other than pensions;Amir;The Accounting Review,1993

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1. Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan;Journal of International Accounting, Auditing and Taxation;2023-03

2. Disclosure versus recognition: the value relevance of pensions;Journal of Pension Economics and Finance;2021-10-14

3. Discounting and the market valuation of defined benefit pensions;European Financial Management;2021-10-04

4. The cost-of-equity implications of off-balance sheet pension liabilities;Journal of Contemporary Accounting & Economics;2021-04

5. Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan;Journal of International Accounting Research;2020-07-08

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