Footnotes Aren't Enough: The Impact of Pension Accounting on Stock Values
NBER Working Paper No. 13726
---- Acknowledgements ----
This research was conducted with support from Barclays Capital, The Federal Reserve Board, and the Pension Research Council (PRC) at the Wharton School of the University of Pennsylvania. The authors are grateful for data provided by Wharton Data Research Services and useful suggestions from Daniel Covitz. Opinions and errors are solely those of the authors, and not of the institutions with whom the authors are affiliated. © 2008 Coronado, Sharpe, Mitchell, and Nesbitt. All rights reserved. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research.