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.
Equity Valuation Effects of the Pension Protection Act of 2006*
Version of Record online: 8 JUL 2010
© 2010 Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 27, Issue 2, pages 469–536, Summer 2010 (June)
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
- Issue online: 8 JUL 2010
- Version of Record online: 8 JUL 2010
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