This study empirically analyzes the long term and short term accuracy of over 3000 individual firm pension accounting … accounting that arises from relying on unauditable estimation processes. These findings do not support recent changes to the … the usefulness of financial reporting by adding to estimation uncertainty in the accounting for pension costs. Our study …

We evaluate the impact of Financial Accounting Standard 132 by measuring how well its required asset allocation …

This research investigates whether a principle based accounting standard improves the disclosure level, and uses the … latest pension accounting standard- IAS 19R as the subject. More specifically, this essay examines whether IAS 19R affects … accounting standards. It provides current and comprehensive empirical research of the IAS 19R, with an in-depth examination of …

This paper analyses pension accounting choice in Germany for firms using IFRS or US GAAP. It shows that firms choose … rates rise and vice versa. The option to account for actuarial gains and losses outside profit or loss under IFRS is more … indicate that pension accounting choice in Germany is utilised strategically …

This paper seeks to explore whether voluntary disclosure level affects the value relevance of accounting information …