On the robustness of the results of adoption date choice studies: The case of pension accounting

1996 ◽  
Vol 6 (1) ◽  
pp. 63-77 ◽  
Author(s):  
Reza Espahbodi ◽  
Michelle M. Hamer
Keyword(s):  
Pension Accounting ◽  
Date Choice

scholarly journals Footnotes Aren't Enough: The Impact of Pension Accounting on Stock Values

2008 ◽  
Author(s):  
Julia Coronado ◽  
Olivia Mitchell ◽  
Steven Sharpe ◽  
S. Blake Nesbitt
Keyword(s):  
Pension Accounting ◽  
The Impact ◽  
Stock Values

scholarly journals The effect of pension accounting on corporate pension asset allocation

2009 ◽  
Vol 15 (2) ◽  
pp. 345-366 ◽  
Author(s):  
Eli Amir ◽  
Yanling Guan ◽  
Dennis Oswald
Keyword(s):  
Asset Allocation ◽  
Pension Accounting ◽  
Pension Asset ◽  
Corporate Pension

An Evaluation Of Agency Theory Influence In Pension Accounting

2011 ◽  
Vol 8 (1) ◽  
pp. 13 ◽  
Author(s):  
Gerald H. Lander ◽  
Alan Reinstein ◽  
Augustin K. Fosu
Keyword(s):  
Economic Theory ◽  
Agency Theory ◽  
Cost Savings ◽  
Financial Accounting ◽  
Future Cost ◽  
Pension Accounting ◽  
Accounting Standard ◽  
Pension Costs ◽  
Pension Benefits

The Financial Accounting Standard Board Standard No. 87 supersedes all other methods of accounting for pensions. However, many accountants think that this statement will also be superseded eventually since it contains several theoretical inconsistencies. The purpose of this article is first to apply agency theory to the determination of pension benefits, in order to show that pension costs represent a sharing of future cost savings in the employee-employer relationship. Some implications of the derived model are then applied to the provisions of SFAS No. 87. This model can thus be used to develop a consistent economic theory for pension accounting.

The development of actuarial-based pension accounting at the Bell System, 1913—40

2007 ◽  
Vol 12 (2) ◽  
pp. 205-234 ◽  
Author(s):  
Nandini Chandar ◽  
Paul J. Miranti
Keyword(s):  
Pension Accounting
Sign in / Sign up

Export Citation Format

Share Document