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Discounting pension liabilities : funding versus value
Brown, Jeffrey R.; Pennacchi, George G. - In: Journal of pension economics and finance 15 (2016) 3, pp. 254-284
Persistent link: https://www.econbiz.de/10011566763
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Discretion in the accounting for defined benefit obligations : an empirical analysis of German IFRS statements
Salewski, Marcus; Zülch, Henning - In: Journal of pension economics and finance 14 (2015) 3, pp. 266-292
Persistent link: https://www.econbiz.de/10011338262
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Economic and financial approaches to valuing pension liabilities
Novy-Marx, Robert - In: Journal of pension economics and finance 14 (2015) 2, pp. 144-150
Persistent link: https://www.econbiz.de/10011338299
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Protecting underfunded pensions : the role of guarantee funds
Cooper, Russell W.; Ross, Thomas W. - In: Journal of pension economics and finance 2 (2003) 3, pp. 247-272
Persistent link: https://www.econbiz.de/10002034906
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Footnotes aren't enough : the impact of pension accounting on stock values
Coronado, Julia Lynn; Mitchell, Olivia S.; Sharpe, Steven A. - In: Journal of pension economics and finance 7 (2008) 3, pp. 257-276
Persistent link: https://www.econbiz.de/10003774739
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Valuation of pension liabilities in incomplete markets
Jong, Frank de - In: Journal of pension economics and finance 7 (2008) 3, pp. 277-294
Persistent link: https://www.econbiz.de/10003774742
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Pension plan participant choice : evidence on defined benefit and defined contribution preferences
Gerrans, Paul; Clark, Gordon L. - In: Journal of pension economics and finance 12 (2013) 4, pp. 351-378
Persistent link: https://www.econbiz.de/10010198462
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Public pensions in the national accounts and public finance targets
Oksanen, Heikki - In: Journal of pension economics and finance 4 (2005) 3, pp. 291-312
Persistent link: https://www.econbiz.de/10003199331