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An Event Study Analysis of Statement of Financial Accounting Standards No. 158

机译：财务会计准则第158号声明的事件研究分析

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This study examines the economic consequences of the Statement of Financial Accounting Standards (SFAS) No. 158 requirement to recognize previously disclosed net pension and postretirement benefit obligations on the balance sheet. The study documents a negative stock price reaction around the release of the SFAS No. 158 Exposure Draft. Additionally, the results indicate that the market reaction varies cross-sectionally with the magnitude of the balance sheet adjustment required by SFAS No. 158 and is driven by the other postretirement plan adjustment rather than the pension plan adjustment. The findings have important implications for the recognition versus disclosure debate because they document a significant market reaction to the relocation of already disclosed information from the financial statements footnotes to the balance sheet.
机译：本研究研究了《财务会计准则声明》第158号要求的经济后果，该要求要求在资产负债表上确认先前披露的净退休金和退休后福利义务。该研究记录了SFAS第158号征求意见稿发布前后股价的负面反应。此外，结果表明，市场反应随SFAS No.158要求的资产负债表调整幅度的变化而变化，并且受其他退休后计划调整而非养老金计划调整的驱动。这些发现对于确认与披露之争具有重要意义，因为它们记录了市场对从财务报表脚注到资产负债表中已披露信息的重新安置的重大反应。

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