...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...

... 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...

... 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...