The effect of pension accounting on corporate pension asset allocation

Review of Accounting Studies

Volumn 15, Issue 2, 2010, Pages 345-366

  Amir, Eli ^a   Guan, Yanling ^b   Oswald, Dennis ^c  

^a LONDON BUSINESS SCHOOL   (United Kingdom)

^b UNIVERSITY OF HONG KONG   (Hong Kong)

^c UNIVERSITY OF MICHIGAN   (United States)

Author keywords

Defined benefit plans; FRS 17; IAS 19; Pension asset allocation; Pension surplus deficit; SFAS 158

Indexed keywords

EID: 77953026743     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1007/s11142-009-9102-y     Document Type: Article

References (27)

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