Accounting Recognition and the Determinants of Pension Asset Allocation
Author:
Affiliation:
1. Graduate School of Business, Columbia University, and the Recanati Graduate School of Management, Tel Aviv University.
2. The Anderson School at UCLA.
Publisher
SAGE Publications
Subject
Economics, Econometrics and Finance (miscellaneous),Finance,Accounting
Link
http://journals.sagepub.com/doi/pdf/10.1177/0148558X9901400309
Reference28 articles.
1. Pension Fund Asset Allocation: In Defense of a 60/40 Equity/Debt Asset Mix
2. Firms' Choice of Estimation Parameters: Empirical Evidence from SFAS No. 106
3. Recognition, Disclosure, or Delay: Timing the Adoption of SFAS No. 106
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