1-3 of 3
Keywords: pension accounting
Close
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
The Accounting Review (2018) 93 (4): 23–51.
Published: 01 July 2018
...Divya Anantharaman; Elizabeth C. Chuk ABSTRACT Experts have long conjectured that pension accounting rules, by which pension expense depends on a managerial estimate that is directly tied to the riskiness of plan assets (i.e., the expected rate of return, or ERR, on plan assets), encourage risk...
Includes: Supplementary data
Journal Articles
The Accounting Review (2018) 93 (1): 131–159.
Published: 01 January 2018
... the link in Appendix D. Editor's note: Accepted by K. R. Subramanyam, under the Senior Editorship of Mark L. DeFond. August 2014 April 2017 2018 MAP-21 pension accounting ERISA pension funding investment payout policy actuarial manipulation I utilize the July 7, 2012...
Includes: Supplementary data
Journal Articles