An examination of state and local government pension underfunding – Implications and guidance for governance and regulation
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DOI: 10.1016/j.racreg.2018.09.003
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References listed on IDEAS
- Fried, Abraham & Davis-Friday, Paquita & Davis, Harry Z., 2014. "The impact of duration on management's discount rate choice," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 217-221.
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- Shaw, Kenneth W., 2008. "Revised pension rules and the cost of debt," Research in Accounting Regulation, Elsevier, vol. 20(C), pages 3-25.
- Laura D. Quinby & Geoffrey T. Sanzenbacher & Jean-Pierre Aubry, "undated". "How Have Pension Cuts Affected Public Sector Competitiveness?," Issues in Brief ibslp59, Center for Retirement Research.
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Keywords
Public pensions; GASB; State budgets; Pension policy; Board governance;All these keywords.
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