...John B. Donovan; Andrew S. McMartin; Matthew A. Phillips ABSTRACT We study whether recognition versus disclosure affects debt contracting using SFAS 158 as a setting. Upon recognition of previously disclosed pension liabilities, we find that debt contracts of firms that have high pension...

... main finding is that when entities enjoy growth at constant risk, the accelerated recognition of future loss conditions can induce valuation assessments that are opposed to the entity's enhanced valuation. Supplementary analyses reveal that investors misattribute (some) expected...

...Sofia M Lourenço ABSTRACT This study investigates the performance effects of the combined use of three reinforcers, or incentive motivators, commonly used by companies: monetary incentives, feedback, and recognition. Using a field experiment in a retail services company, I test whether...

...) liabilities as less reliable than recognized PRB liabilities. Libby et al. (2006 ) find that auditors tolerate less misstatement of recognized items than disclosed items. Frederickson et al. (2006 ) find that mandatory income statement recognition of stock option expenses leads to higher user assessments...