The elusive relation between pension discount rates and deficits-Reference-Cited by-同舟云学术

The elusive relation between pension discount rates and deficits

Published:2022-10-12 Issue: Volume: Page:
ISSN:0306-686X
Container-title:Journal of Business Finance & Accounting
language:en
Short-container-title:Business Fin & Account

Author:

Armitage Seth¹,Gallagher Ronan¹,Xu Jiaman²

Affiliation:

1. Business School University of Edinburgh Edinburgh UK

2. UCD Smurfit School University College Dublin, Carysfort Avenue, Blackrock Dublin Ireland

Publisher

Wiley

Subject

Finance,Business, Management and Accounting (miscellaneous),Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/jbfa.12658

Reference35 articles.

1. Accounting Standards Board (ASB). (2007).Reporting statement: Retirement benefits–disclosures.https://www.frc.org.uk/getattachment/2cdb3e84‐fd0d‐41f0‐97be‐00a85f480a9f/Reporting‐Statement‐Retirement‐Benefits‐Disclosure‐January‐2007.pdf

2. Are managers paid for better levels of pension funding?

3. The role of specialists in financial reporting: Evidence from pension accounting

4. Contrasting the information demands of equity‐ and debt‐holders: Evidence from pension liabilities;Anantharaman D.;Journal of Accounting and Economics,2020

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