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Keywords: state pensions
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Journal Articles
Accounting Horizons (2015) 29 (4): 943–967.
Published: 01 December 2015
... turn to Novy-Marx and Rauh (2011) for an alternative proxy for the discount rate adjustment. Novy-Marx and Rauh (2011) hand collect data on the actuarial assumptions made by individual state pension plans, including information on benefit formulas, the number and average wage of state employees...