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Gains and losses reported as other comprehensive income (OCI) and as special items (SI) are often viewed as similar in nature: transitory items with little ability to predict future cash flows and minimal implications for company value. However, current accounting standards require SI gains and...
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This paper extends the accounting academic literature on pension funding strategy by looking at a more recent data set, directly examining contributions to defined benefit pension plans, and considering the effect of changing economic conditions over time on pension plan funding. I find that the...
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