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This study investigates the value relevance and persistence of the excess of expected return over interest income on pension assets (excess return on pension assets) and pension-related other comprehensive income (OCI) components under SFAS No. 158. I find that firm value is positively...
We study the temporal evolution of going-concern reporting from 2004 to 2013 and test whether sanction risk is related to the likelihood of a going-concern opinion using samples of privately held firms. In 2009, the Supervisory Board of Public Accountants (SBPA) in Sweden started to issue...
Most companies disclose risk factors using vague, boilerplate language. Regulators are concerned that this vagueness reduces the decision-usefulness of the information; hence, they are encouraging companies to be more specific rather than generic. However, little is known about the impact of...
Using the management fashion perspective as a theoretical lens, we explicate the limited success of the beyond budgeting (BB) concept in Sweden from a supply-side perspective. The fashion perspective assumes that management concepts do not emerge or diffuse by popular demand, instead viewing the...
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