Edward M. Werner

Rutgers, The State University of New Jersey

Assistant Professor

Camden, NJ 08102

United States

SCHOLARLY PAPERS

9

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2,799

SSRN CITATIONS
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Top 33,271

in Total Papers Citations

24

CROSSREF CITATIONS

9

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 801 (61,531)
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 581 (92,796)
Citation 7

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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 509 (109,391)
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 240 (247,544)

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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 231 (258,090)
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 213 (278,459)

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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
Drexel University, Syracuse UniversityUniversity of Massachusetts Lowell, Rutgers, The State University of New Jersey and University of Hawaii at Manoa
Downloads 121 (448,527)
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 103 (504,900)
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, Sang-Hyun Suh and Edward M. Werner
Western Washington University, Syracuse UniversityUniversity of Massachusetts Lowell and Rutgers, The State University of New Jersey

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