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Keywords: pensions
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Journal Articles
Accounting Horizons (2022) 36 (2): 1–6.
Published: 01 June 2022
... agenda intangibles pensions private company council PCC cash flow Investors often suspect that companies don't present as many segments as they have visible businesses. Furthermore, current segment information has little depth to it. It is not integrated with the cash flow statement. Beyond...
Journal Articles
Accounting Horizons (2015) 29 (1): 23–39.
Published: 01 March 2015
...Kevin T. Rich; Jean X. Zhang SYNOPSIS We examine whether unfunded public pension liabilities are associated with citizen oversight through legislative and electoral means in local governments. Our focus on municipal pension plans is timely and relevant, given the prevalence of underfunded pension...
Journal Articles
Accounting Horizons (2014) 28 (4): 819–845.
Published: 01 December 2014
...Mark P. Bauman; Kenneth W. Shaw SYNOPSIS Accounting for defined-benefit pension plans is complex, and reported financial statement amounts are significantly impacted by a myriad of assumptions. In its interpretative release FR-72 ( SEC 2003 ), the SEC called for more informative and transparent...
Journal Articles
Accounting Horizons (2011) 25 (3): 443–464.
Published: 01 September 2011
...Brian Adams; Mary Margaret Frank; Tod Perry SYNOPSIS Using a sample of firms over the period of 1991 through 2005, we examine the opportunity that exists for firms to inflate earnings through the expected rate of return (ERR) assumption associated with defined benefit pension plans. The evidence...