search query: @indexterm DISCLOSURE OF INFORMATION / total: 199
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| Author: | Harper, R. M. Jr. Mister, W. G. Strawser, J. R. |
| Title: | The impact of new pension disclosure rules on perceptions of debt. |
| Journal: | Journal of Accounting Research
1987 : AUTUMN, VOL. 25:2, p. 327-330 |
| Index terms: | FINANCIAL ACCOUNTING PENSIONS LIABILITIES DISCLOSURE OF INFORMATION |
| Language: | eng |
| Abstract: | An analysis of two views concerning Statement No.87 /SFAS 87/ regarding balance sheet disclosure of a pension liability that could negatively affect a user's perception of the financial condition of a particular company, and an assessment of footnote disclosure and balance sheet recognition. Experimental results are mentioned and research design discussed. A Table is given of pension liability in debt/equity ratio for alternative disclosure formats. |
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