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Keywords: recognition
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Journal Articles
The Accounting Review (2024) 99 (1): 163–190.
Published: 01 January 2024
...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...
Journal Articles
Journal Articles
Journal Articles
The Accounting Review (2013) 88 (3): 1095–1127.
Published: 01 May 2013
...) 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...