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Don’t settle for current GAAP: A critical assessment of pension liability measurement

https://doi.org/10.2139/ssrn.4636505
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Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1016/j.jacceco.2020.101366openalex-extracted
Contrasting the information demands of equity- and debt-holders: Evidence from pension liabilities
inferredcites →https://doi.org/10.1017/s135732170000516xopenalex-extracted
The Financial Theory of Defined Benefit Pension Schemes
inferredcites →https://doi.org/10.1080/00014788.2009.9663363openalex-extracted
The logic of pension accounting
inferredcites →https://doi.org/10.1080/00014788.2009.9663367openalex-extracted
Pension accounting and research: A review
inferredcites →https://doi.org/10.1093/rfs/hhx020openalex-extracted
Pension Fund Asset Allocation and Liability Discount Rates
inferredcites →https://doi.org/10.1111/eufm.12336openalex-extracted
Discounting and the market valuation of defined benefit pensions
inferredcites →https://doi.org/10.1111/j.1540-6261.2011.01664.xopenalex-extracted
Public Pension Promises: How Big Are They and What Are They Worth?
inferredcites →https://doi.org/10.1257/aer.99.2.538openalex-extracted
Discounting State and Local Pension Liabilities
inferredcites →https://doi.org/10.1257/jep.23.4.191openalex-extracted
The Liabilities and Risks of State-Sponsored Pension Plans
inferredcites →https://doi.org/10.1353/eca.2006.0020openalex-extracted
Reforming the Defined-Benefit Pension System
inferredcites →https://doi.org/10.2139/ssrn.1352608openalex-extracted
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