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Keywords: critical accounting estimates
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Journal Articles

Critical Accounting Estimate Disclosures and the Predictive Value of Earnings

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Matthew Glendening
Journal: Accounting Horizons
Accounting Horizons (2017) 31 (4): 1–12.
https://doi.org/10.2308/acch-51801
Published: 01 December 2017
...Matthew Glendening SYNOPSIS In the early 2000s, the Securities and Exchange Commission (SEC) called on firms to provide new Management's Discussion and Analysis (MD&A) disclosures about their critical accounting estimates (CAEs). The quantitative sensitivity disclosures outline reasonably...
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Journal Articles

An Analysis of Critical Accounting Estimate Disclosures of Pension Assumptions

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Mark P. Bauman, Kenneth W. Shaw
Journal: Accounting Horizons
Accounting Horizons (2014) 28 (4): 819–845.
https://doi.org/10.2308/acch-50823
Published: 01 December 2014
... Management Discussion and Analysis (MD&A) disclosure of critical accounting estimates (CAE), including those regarding pension plans. This paper uses a random sample of 147 firms with relatively large defined-benefit pension plans to analyze firms' MD&A pension-related critical accounting estimate...
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