Accounting for defined benefit pension plans is complex, and given the magnitude of many of these schemes relative to … their corporate sponsor, understanding whether pension disclosures are value relevant is key to improving the quality of … assumptions managers use to arrive at pension scheme valuations. We find significant differences in the stated assumptions across …

Private pension plans have been growing in importance in recent years as pension reforms all over the world have … reduced public pension entitlements. The aim of the research study was to analyze the payments from private pension schemes in … OECD countries. On the basis of studies it was found that: i) payments from private pension schemes were worth 1.6% of …