Accepted by Jeffrey Callen. The authors would like to thank Dan Bens, Mark Trombley, Bill Waller, Kristian Mortenson, James Chyz, Jake Thornock, Bob Huber, Jeffrey Callen (associate editor), and two anonymous reviewers for helpful comments and discussions. We also appreciate comments from workshop participants at Oklahoma State University and seminar participants in Dan Dhaliwal’s financial accounting theory course at the University of Arizona. We thank Professor John Graham (Duke University) for providing us with marginal tax rate data, and are grateful for the research assistance of Paul Cervantes, Ed Laber, Adam Lohr, and Cristen Therrien.
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Equity Valuation Effects of the Pension Protection Act of 2006†
Article first published online: 8 JUL 2010
DOI: 10.1111/j.1911-3846.2010.01015.x
© 2010 Canadian Academic Accounting Association
Additional Information
How to Cite
CAMPBELL, J. L., DHALIWAL, D. S. and SCHWARTZ JR., W. C. (2010), Equity Valuation Effects of the Pension Protection Act of 2006. Contemporary Accounting Research, 27: 469–536. doi: 10.1111/j.1911-3846.2010.01015.x
- †
Publication History
- Issue published online: 8 JUL 2010
- Article first published online: 8 JUL 2010
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