Are Superannuation Disclosures in Company Financial Reports Useful?
- 1 November 2003
- journal article
- Published by Wiley in Australian Accounting Review
- Vol. 13 (31) , 60-72
- https://doi.org/10.1111/j.1835-2561.2003.tb00275.x
Abstract
No abstract availableThis publication has 4 references indexed in Scilit:
- The Incentives of Australian Public Companies Lobbying Against Proposed Superannuation Accounting StandardsAbacus, 2000
- The value relevance of superannuation disclosures by Australian‐listed firms sponsoring defined benefit plansAccounting & Finance, 1999
- The Politics of Rule Development: A Case Study of Australian Pension Fund Accounting Rule‐MakingAbacus, 1994
- The market valuation implications of net periodic pension cost componentsJournal of Accounting and Economics, 1992