Reference health
Recognition and Disclosure Reliability: Evidence from SFAS No. 106*
8/8 checkable references clean · checked 2026-07-25
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
18 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 8 checked references that resolve
resolves10.1016/S0165-4101(01)00019-2
The relevance of the value relevance literature for financial accounting standard setting: another view
resolves10.2308/accr.2002.77.1.73
Revisiting the Reportedly Weak Value Relevance of Oil and Gas Asset Present Values: The Roles of Measurement Error, Model Misspecification, and Time-Period Idiosyncrasy
resolves10.1111/j.1911-3846.1993.tb00385.x
Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting*
resolves10.2308/accr.1999.74.4.403
The Value Relevance of Financial Statement Recognition vs. Disclosure: Evidence from SFAS No. 106
resolves10.1016/S0165-4101(01)00029-5
The relevance of the value-relevance literature for financial accounting standard setting
resolves10.2307/1912934
A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity
The 18 references without a DOI — listed, not checked
no DOI — not checkedThe market valuation of accounting information: The case of postretirement benefits other than pensions
no DOI — not checkedThe effect of accounting aggregation on the value‐relevance of financial disclosures: The case of SFAS No. 106
no DOI — not checkedRelative measurement errors among alternative pension asset and liability measures
no DOI — not checkedRecognition and disclosure in financial reporting
no DOI — not checkedValuation of reliability differences: The case of nonpension postretirement obligations
no DOI — not checkedStatement of Financial Accounting Standards No. 8: Accounting for the translation of foreign currency transactions and foreign currency financial statements
no DOI — not checkedStatement of Financial Accounting Concepts No. 1: Objectives of financial reporting by business enterprises
no DOI — not checkedStatement of Financial Accounting Concepts No. 2: Qualitative characteristics of accounting information
no DOI — not checkedStatement of Financial Accounting Standards No. 52: Foreign currency translation
no DOI — not checkedStatement of Financial Accounting Concepts No. 5: Recognition and measurement in financial statements of business enterprises
no DOI — not checkedStatement of Financial Accounting Standards No. 81: Disclosure of postretirement health care and life insurance benefits
no DOI — not checkedStatement of Financial Accounting Standards No. 87: Employers' accounting for pensions
no DOI — not checkedStatement of Financial Accounting Standards No. 106: Employers' accounting for postretirement benefits other than pensions
no DOI — not checkedA guide to implementation of Statement of Financial Accounting Standards No. 106 on employers' accounting for postretirement benefits other than pensions
no DOI — not checkedThe economic consequences of SFAS 106 in rate‐regulated enterprises
no DOI — not checkedAn empirical investigation of pension and property rights
no DOI — not checkedSFAS No. 106 and benefit reductions in employer‐sponsored retiree health care plans
no DOI — not checkedStaff Accounting Bulletin No. 74: Disclosure regarding accounting standards issued but not yet adopted
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