Pension plan accounting estimates and the freezing of defined benefit pension plans

Journal of Accounting and Economics

Volumn 51, Issue 1-2, 2011, Pages 115-133

  Comprix, Joseph ^a   Muller, Karl A ^b  

^a SYRACUSE UNIVERSITY   (United States)

^b PENNSYLVANIA STATE UNIVERSITY   (United States)

Author keywords

Defined benefit pension plans; Discount rate assumption; Expected rate of return assumption; Pension plan freeze; Sarbanes Oxley Act

Indexed keywords

EID: 79951509916     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2010.06.003     Document Type: Article

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