Economic Consequences of Mandated Accounting Disclosures: Evidence from Pension Accounting Standards

@inproceedings{Chuk2013EconomicCO,
  title={Economic Consequences of Mandated Accounting Disclosures: Evidence from Pension Accounting Standards},
  author={Elizabeth Chuk},
  year={2013}
}
ABSTRACT: I examine whether firms alter their behavior in response to changes in accounting standards that mandate new financial statement disclosures. While prior research suggests that new recognition rules lead to changes in firm behavior, there is limited evidence that disclosure rules can impact firm behavior. This study helps to fill this void in the literature by examining the economic consequences of the mandated disclosures of pension asset composition required under SFAS 132R. Under… CONTINUE READING

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