Byrne, Alistair; Clacher, Iain; Hillier, David; … - In: Journal of accounting & management information systems … 12 (2013) 2, pp. 190-212
Accounting for defined benefit pension plans is complex, and given the magnitude of many of these schemes relative to their corporate sponsor, understanding whether pension disclosures are value relevant is key to improving the quality of financial reports. The application of fair value...
