Kun Yu

University of Massachusetts Boston

100 Morrissey Boulevard

Boston, MA 02125

United States

SCHOLARLY PAPERS

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46

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Scholarly Papers (2)

Do Investors Misprice Components of Net Periodic Pension Cost?

Accounting & Finance, Forthcoming
Number of pages: 42 Posted: 02 Jul 2014
Yong-Chul Shin and Kun Yu
University of Massachusetts Boston and University of Massachusetts Boston
Downloads 46 (500,121)

Abstract:

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net periodic pension cost, SFAS No. 158, mispricing, persistence, pension accruals

Do Investors Misprice Components of Net Periodic Pension Cost?

Accounting & Finance, Vol. 56, Issue 3, pp. 845-878, 2016
Number of pages: 34 Posted: 02 Sep 2016
Yong-Chul Shin and Kun Yu
University of Massachusetts Boston and University of Massachusetts Boston
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Net periodic pension cost, SFAS No. 158, Mispricing, Persistence, Pension accruals

2.

Does Recognition Versus Disclosure Affect Value Relevance? Evidence from Pension Accounting

The Accounting Review, Forthcoming
Posted: 22 Feb 2013
Kun Yu
University of Massachusetts Boston

Abstract:

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pension, value relevance, recognition, disclosure, SFAS No. 158