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Out of sight no more? : the effect of fee disclosures on 401(k) investment allocations

Kronlund, Mathias; Pool, Veronika K.; Sialm, Clemens; … - In: Journal of financial economics 141 (2021) 2, pp. 644-668

Persistent link: https://www.econbiz.de/10013259817

Disclosure versus recognition : the value relevance of pensions

Larcher, Luca - In: Journal of pension economics and finance : JPEF 22 (2023) 1, pp. 132-159

Persistent link: https://www.econbiz.de/10013469677

Discretionary accounting choices : the case of IAS 19 pension accounting

Glaum, Martin; Keller, Tobias; Street, Donna L. - In: Accounting and business research : a research quarterly … 48 (2018) 2, pp. 139-170

Persistent link: https://www.econbiz.de/10011857702

Pension liabilities and conservative financial reporting

Heo, Kyongsun; Chu, Jaeyon; Kim, Jennifer Jae-Young; … - In: Asia-Pacific journal of accounting & economics : … 27 (2020) 6, pp. 649-666

Persistent link: https://www.econbiz.de/10012312078

Pension Accounting Choice in Germany : Pension Discount Rate and Actuarial Gains and Losses

Stadler, Christian - 2010

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 …

Persistent link: https://www.econbiz.de/10013145067

Following the rating? : how mandatory information disclosure affect retirement income product choices

Bateman, Hazel; Eberhardt, Inka - 2020

Persistent link: https://www.econbiz.de/10012585522

Assessment of the financial information disclosures of pension fund administrators in Nigeria

Salawu, R. O.; Ololade, B. M. - In: Accounting and taxation review : A&TR 2 (2018) 1, pp. 1-15

Persistent link: https://www.econbiz.de/10012202520

Paradoxical Effects of the Disclosure of Conflict of Interest on the Selection of a Pension Plan

Leiser, David - 2011

Rules requiring the disclosure of conflicts of interest are often established to reduce information asymmetries and so protect consumers from biased information. We report on an experimental study assessing the effect of disclosure by an insurance agent of his differential earnings for two...

Persistent link: https://www.econbiz.de/10013132332

To Disclose or Not to Disclose? That is the Question for the Corporate Fiduciary Who is Also a Pension Plan Fiduciary Under ERISA : Resolving the Conflict of Duty

Green, Shelby D. - 2009

This Article examines the seeming irreconcilable conflict faced by the pension plan fiduciary, who is a corporate insider, to disclose or not to disclose material, inside information to plan participants, who would use the information to divest investments in company stock, without disclosing...

Persistent link: https://www.econbiz.de/10013153277

The cost-of-equity implications of off-balance sheet pension liabilities

Hsieh, Su-jane; Liu, Shuming - In: Journal of contemporary accounting & economics 17 (2021) 1, pp. 1-18

Persistent link: https://www.econbiz.de/10012520955