1-4 of 4
Keywords: pensions
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Accounting Horizons (2022) 36 (2): 1–6.
Published: 01 June 2022
... agenda intangibles pensions private company council PCC cash flow I began my career as a buy-side financial analyst in 1985, when financial statements were still printed only on paper and faxes were state-of-the-art “instant communication.” Earnings calls didn't exist, and newswire services...
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