Hwang, Seokyoun; Sarath, Bharat - In: Asian Review of Accounting 26 (2018) 2, pp. 182-207
Purpose: The purpose of this paper is to examine whether the expected rate of return (ERR) management is related to disclosure of pension asset allocation. FAS 132R(1), which requires firms to disaggregate the detailed categories of pension asset allocation, provides a natural experiment...