The Effect of Accounting Aggregation on the Value-Relevance of Financial Disclosures: The Case of SFAS No. 106.
研究退休后福利负债和成本组成部分对市场账面价值比率的解释能力，基于SFAS第106号披露数据进行统计分析，对会计信息使用者评估准则影响有参考价值。
Abstract Investigates the abilities of postretirement benefit (PRB) liability components and cost components to explain cross-sectional variation in market-to-book ratios. Use of Statement of Financial Accounting Standards (SFAS) No. 106 disclosures; Statistical analysis; Implications.