Pension Accounting and Research: A Review (original) (raw)

Footnotes aren't enough: the impact of pension accounting on stock values

Olivia Mitchell

Journal of Pension Economics and Finance, 2008

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Accounting Recognition and the Determinants of Pension Asset Allocation

Eli Amir

Journal of Accounting, Auditing & Finance, 1999

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Market-Related Values and Pension Accounting

H. Fred Fred Mittelstaedt

SSRN Electronic Journal, 2005

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Pension Accounting Treatment: A Review of the Literature

Augustine Arize

Accounting and Finance Research

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The logic of pension accounting

Christopher Napier

Accounting and Business Research, 2009

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Earnings Management and Corporate Earnings Quality: Pension Expense and Pension Income Determination under Defined-Benefit Pension Plans

Leonard van der Heyden

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Managerial Miscalibration and Its Effects on the Auditability of Accounting Estimates: Evidence from Pension Accounting

Wally Smieliauskas

The international journal of accounting, 2019

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GASB 67 and GASB 68: What the New Accounting Standards Mean for Public Pension Reporting

Eileen Norcross

2017

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The effect of pension accounting on corporate pension asset allocation

Eli Amir

Review of Accounting Studies, 2009

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Accounting for Pensions

Iain Clacher

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A Critical Analysis on Pension Fund Performance: An Assessment in the Perspective of Political Economy of Accounting

Gaguk Apriyanto

International Journal of Business and Management, 2016

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Cash balance pension plans: A case of standard-setting inadequacy

Paul Williams

Critical Perspectives on Accounting, 2009

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A reporting standard for defined contribution pension plans

Daniele Fano

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A New Approach for Proper Reporting of Pension Benefit Obligations in the Financial Statements of “Old Funds” for Professionals

Carla Morrone

International Business Research, 2020

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An Examination of ERR and Asset Allocation in Public Pension Plans

John Nofsinger

Financial Accountability and Management, 2001

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Projecting Pension Outcomes at Retirement - Towards an Industry Reporting standard", with Kees de Vaan, Daniele Fano, Herialt Mens, Bankers Markets and Investors, 134, 2015, 71-91

Daniele Fano

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Discussion of ‘The logic of pension accounting’

Peter Elwin

Accounting and Business Research, 2009

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Evaluating the financial performance of pension funds

Pablo Antolin

2010

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Presented at The Great Controversy: Current Pension Actuarial Practice in Light of Financial Economics Symposium Sponsored by the Society of Actuaries

John Ralfe

2003

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Pension plans assumptions: the case of discount rate

Ana Morais

Accounting Research Journal

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Do a firm's equity returns reflect the risk of its pension plan?☆

Robert Merton

Journal of Financial Economics, 2006

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Annual DC Pension Statements and the Communications Challenge

Pablo Antolin

OECD working papers on finance, insurance private pensions, 2012

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An Empirical Analysis of Factors Associated with Changes in Pension-Plan Interest-Rate Assumptions

Tomola Obamuyi

Journal of Accounting, Auditing & Finance, 1996

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Pension Plan Funding and Stock Market Efficiency

Jose Marin

Journal of Finance, 2006

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Projecting Pension Outcomes at Retirement - Towards an Industry Reporting Standard

Daniele Fano

2015

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Pension Fund Investment Perspectives. International Federation of Pension Fund Administrators. CIEDESS, ISBN 978-956-7265-42-8, 490 pages

Ruben Castro

Journal of Pension Economics and Finance, 2008

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Funding and Asset Allocation in Corporate Pension Plans: An Empirical Investigation

Jay Light, Zvi Bodie, Randall Morck

1986

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Good disclosure doesn't cure bad accounting—Or does it?

Nandini Chandar

Advances in Accounting, 2011

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The effect of costly vs. costless pension disclosure on common share prices

David Durkee

UMI eBooks, 1987

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Accounting for Implicit Pension Liabilities

François Lequiller

2004

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