Edward M. Werner

Rutgers, The State University of New Jersey

Assistant Professor

Camden, NJ 08102

United States

SCHOLARLY PAPERS

9

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Top 22,202

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2,368

SSRN CITATIONS
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Top 45,689

in Total Papers Citations

3

CROSSREF CITATIONS

10

Scholarly Papers (9)

1.

The Evaluation Relevance of Pension Accounting Information: SFAS 87 vs. Fair Value

Drexel College of Business Research Paper No. 2008-01
Number of pages: 59 Posted: 25 Jan 2008
Edward M. Werner
Rutgers, The State University of New Jersey
Downloads 763 (35,126)
Citation 1

Abstract:

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pension accounting, value relevance, SFAS 87, fair value, credit ratings, standard harmonization

2.

Tax-Related Mandatory Risk Factor Disclosures, Future Profitability, and Stock Returns

Review of Accounting Studies, Forthcoming
Number of pages: 57 Posted: 13 Sep 2016 Last Revised: 24 Sep 2018
University of Georgia - J.M. Tull School of Accounting, University of South Carolina, Wake Forest University, Florida State University and Rutgers, The State University of New Jersey
Downloads 438 (71,841)
Citation 6

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3.

Are Potential Effects of SFAS 158 Associated with Firms’ Decisions to Freeze Their Defined Benefit Pension Plans?

Review of Accounting and Finance, Vol. 9, No. 4, pp. 424-451
Number of pages: 45 Posted: 10 Sep 2007 Last Revised: 27 Jan 2011
Cathy Beaudoin, Nandini Chandar and Edward M. Werner
University of Vermont, Drexel University - Department of Accounting and Tax and Rutgers, The State University of New Jersey
Downloads 436 (72,274)
Citation 1

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Defined benefit plans, pension freeze, pension accounting, SFAS 158, FRS 17

'Secondary Evasion' and the Earned Income Tax Credit

Number of pages: 41 Posted: 19 Nov 2003
Andrew Schmidt and Edward M. Werner
North Carolina State University and Rutgers, The State University of New Jersey
Downloads 212 (156,844)

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Earned Income Tax Credit, Tax Compliance, Kink Points

'Secondary Evasion' and the Earned Income Tax Credit

Journal of the American Taxation Association, Vol. 27, No. 2, Fall 2005
Posted: 24 Apr 2006
Andrew Schmidt and Edward M. Werner
North Carolina State University and Rutgers, The State University of New Jersey

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Earned Income Tax Credit, Tax Compliance, Kink Points

5.

Good Disclosure Doesn’t Cure Bad Accounting – or Does it? Evaluating the Case for SFAS 158

Advances in Accounting, Forthcoming
Number of pages: 34 Posted: 19 Jun 2010 Last Revised: 14 Dec 2011
Cathy Beaudoin, Nandini Chandar and Edward M. Werner
University of Vermont, Drexel University - Department of Accounting and Tax and Rutgers, The State University of New Jersey
Downloads 198 (167,491)
Citation 1

Abstract:

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Recognition vs. disclosure, pension accounting, SFAS 158, defined benefit plans

6.

The Value Relevance of Pension Accounting Information: Evidence from Fortune 200 Firms

Review of Accounting and Finance, Vol. 10, No. 4, pp. 427-458, 2011
Number of pages: 44 Posted: 15 Dec 2011
Edward M. Werner
Rutgers, The State University of New Jersey
Downloads 170 (191,876)

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pension accounting, value relevance, standard harmonization, fair value, SFAS 87, credit ratings

7.

The Effect of SOX on the Predictability of Future Cash Flows in Litigious and Non-litigious Industries

2012. Asia-Pacific Journal of Accounting and Economics 19 (2): 210-226.
Number of pages: 27 Posted: 14 Sep 2008 Last Revised: 27 Mar 2019
Hsihui Chang, Sang-Hyun Suh, Edward M. Werner and Jian Zhou
Drexel University, University of Massachusetts Lowell, Rutgers, The State University of New Jersey and University of Hawaii at Manoa
Downloads 88 (313,176)
Citation 1

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Discretionary accruals, operating cash flows, SOX, litigious industries

8.

Discretionary Pension Assumption Choices, Corporate Governance Effectiveness and Financial Statement Manipulation in Taiwan

Number of pages: 41 Posted: 21 Mar 2013
Jui-Chia Lin and Edward M. Werner
National Taiwan University and Rutgers, The State University of New Jersey
Downloads 63 (378,287)
Citation 1

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Corporate Governance, Earnings Manipulation, Pension Accounting

9.

Dual Entrenchment and Tax Management: Classified Boards and Family Firms

Journal of Business Research, Vol. 79, 2017
Posted: 20 Sep 2017
Jared A. Moore, Sang-Hyun Suh and Edward M. Werner
Oregon State University - College of Business, University of Massachusetts Lowell and Rutgers, The State University of New Jersey

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