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State pension liabilities and credit assessments

Hallman, Nicholas; Khurana, Inder K. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 943-967

Persistent link: https://www.econbiz.de/10011428929

The measurement of international pension obligations : have we harmonised enough?

Wal, Dirk van der - 2014

Persistent link: https://www.econbiz.de/10010365645

The trade-off between pension costs and salary expenditures in the public sector

Kim, Dongwoo; Koedel, Cory; Xiang, P. Brett - 2019

Persistent link: https://www.econbiz.de/10012211760

The trade-off between pension costs and salary expenditures in the public sector

Kim, Dongwoo; Koedel, Cory; Xiang, P. Brett - In: Journal of pension economics and finance : JPEF 20 (2021) 1, pp. 151-168

Persistent link: https://www.econbiz.de/10012404087

Disclosure of Pension Asset Allocation and Expected Rate of Return Management

Hwang, Seokyoun - 2017

This study examines whether expected rate of return (ERR) manipulation 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 for studying the effect of enhanced...

Persistent link: https://www.econbiz.de/10012970302