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Pozen, Robert - 2012

United States account for their pension plans.Learning Objective: To educate students about differences between accounting …

Persistent link: https://www.econbiz.de/10013109521

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 in corporate pension plans using a regression discontinuity design

Lim, Yuree - In: The quarterly review of economics and finance 99 (2025), pp. 1-13

Persistent link: https://www.econbiz.de/10015405457

Evidence on the Unauditability of Estimated Returns in Pension Plan Accounting and Their Note Disclosures

Menzefricke, Uli - 2015

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 …

Persistent link: https://www.econbiz.de/10013031365

Pension accounting reform and future cash flow predictability

Dugan, Michael T.; Turner, Elizabeth H.; Wheatley, Clark M. - In: Journal of financial economic policy 9 (2017) 1, pp. 86-108

Persistent link: https://www.econbiz.de/10011799759

Pension accounting and fair value

Napier, Christopher J. - In: The Routledge companion to fair value and financial …, (pp. 340-349). 2007

Persistent link: https://www.econbiz.de/10003515028

The role of specialists in financial reporting : evidence from pension accounting

Anantharaman, Divya - In: Review of accounting studies 22 (2017) 3, pp. 1261-1306

Persistent link: https://www.econbiz.de/10011743244

Predicting Defined Benefit Pension Returns : The Impact of SFAS 132 Required Disclosure of Asset Allocation Information

Doyle, Joanne M. - 2009

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

Persistent link: https://www.econbiz.de/10013155619

Fair value disclosure of pension plan assets and audit fees

Hong, Philip K.; Hwang, Seokyoun - In: Advances in accounting : a research annual 41 (2018), pp. 88-96

Persistent link: https://www.econbiz.de/10011872631

The effect of SFAS 158 on the mispricing of pension plan funding

Kim, Jae Bum; Nam, Jonathan - In: Asia-Pacific journal of accounting & economics : … 28 (2021) 1, pp. 22-43

Persistent link: https://www.econbiz.de/10012423213