Harmonizing pension accounting: Income statement effects of applying IAS19R to U.S. firms
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DOI: 10.1016/j.racreg.2016.03.001
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References listed on IDEAS
- Daniel Bergstresser & Mihir Desai & Joshua Rauh, 2006. "Earnings Manipulation, Pension Assumptions, and Managerial Investment Decisions," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 121(1), pages 157-195.
- Francis, Rick N. & Glandon, Sid & Olsen, Lori, 2013. "The persistence of current and proposed measures of operating cash flow," Research in Accounting Regulation, Elsevier, vol. 25(2), pages 157-168.
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Cited by:
- Comprix, Joseph & Guo, Jun & Zhang, Yan & Zhou, Nan, 2017. "Setting expected rates of return on pension plan assets: New evidence on the influence of audit committee accounting experts," Research in Accounting Regulation, Elsevier, vol. 29(2), pages 159-166.
- Bauman, Mark P. & Shaw, Kenneth W., 2016. "Balance sheet classification and the valuation of deferred taxes," Research in Accounting Regulation, Elsevier, vol. 28(2), pages 77-85.
- Foltin, Craig, 2018. "An examination of state and local government pension underfunding – Implications and guidance for governance and regulation," Research in Accounting Regulation, Elsevier, vol. 30(2), pages 112-120.
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Keywords
Pension; Smoothing; IFRS;All these keywords.
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