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1-3 of 3
Keywords: pension accounting
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Journal Articles
Journal:
The Accounting Review
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
Journal:
The Accounting Review
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
Journal:
The Accounting Review
The Accounting Review (2014) 89 (5): 1867–1893.
Published: 01 September 2014
... of State. Editor's note: Accepted by John Harry Evans III. January 2012 February 2014 2014 discretionary accounting choices nonprofits pension accounting In recent years, the nonprofit sector has come under increased scrutiny from...