Are disclosures about bank derivatives and employee stock options ‘value-relevant’?

Author:

Skinner Douglas J.

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance,Accounting

Reference12 articles.

1. Market valuation of employee stock options;Aboody;Journal of Accounting and Economics,1996

2. The market valuation implications of net periodic pension cost components;Barth;Journal of Accounting and Economics,1992

3. Value-relevance of banks' fair value disclosures under SFAS No. 107;Barth;The Accounting Review,1996

4. The Feltham-Ohlson framework: Implications for empiricists;Bernard;Contemporary Accounting Research,1995

5. Recognition and disclosure in financial reporting;Bernard,1994

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