Discounting and the market valuation of defined benefit pensions
Author:
Affiliation:
1. School of Economics and Finance Queen Mary University of London London UK
Publisher
Wiley
Subject
General Economics, Econometrics and Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/eufm.12336
Reference73 articles.
1. Were internal capital markets affected by the ‘perfect’ pension storm?;Alderson M. J.;Journal of Corporate Finance,2009
2. The economic consequences of accounting standards: Evidence from risk‐taking in pension plans;Anantharaman D.;The Accounting Review,2018
3. Anantharaman &D. Henderson D.(2016). Understanding pension liabilities: A closer examination of discount rates.Electronic Journal https://doi.org/10.2139/ssrn.2864447
4. Contrasting the information demands of equity‐ and debt‐holders: Evidence from pension liabilities;Anantharaman D.;Journal of Accounting and Economics,2021
5. Determinants of funding strategies and actuarial choices for defined‐benefit pension plans;Asthana S.;Contemporary Accounting Research,1999
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