The logic of pension accounting
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DOI: 10.1080/00014788.2009.9663363
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References listed on IDEAS
- McGill, Dan M. & Brown, Kyle N. & Haley, John J. & Schieber, Sylvester J., 2004. "Fundamentals of Private Pensions," OUP Catalogue, Oxford University Press, edition 8, number 9780199269501.
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- Michael Power, 2010. "Fair value accounting, financial economics and the transformation of reliability," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 197-210.
- Josiah, J. & Gough, O. & Haslam, J. & Shah, N., 2014. "Corporate reporting implication in migrating from defined benefit to defined contribution pension schemes: A focus on the UK," Accounting forum, Elsevier, vol. 38(1), pages 18-37.
- Himick, Darlene, 2016. "Actuarialism as biopolitical and disciplinary technique," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 22-44.
- Gordon, Isabel & Gallery, Natalie, 2012. "Assessing financial reporting comparability across institutional settings: The case of pension accounting," The British Accounting Review, Elsevier, vol. 44(1), pages 11-20.
- Bräuning, Michael & Hüllermeier, Eyke & Keller, Tobias & Glaum, Martin, 2017. "Lexicographic preferences for predictive modeling of human decision making: A new machine learning method with an application in accounting," European Journal of Operational Research, Elsevier, vol. 258(1), pages 295-306.
- Samira Demaria & Dufour Dominique & Moïse Louisy-Louis & Philippe Luu, 2012. "An exploratory study of the exposure draft of IAS 19 due process," Post-Print halshs-00721326, HAL.
- Samira Demaria & Dominique Dufour & Moïse Louisy-Louis & Philippe Luu, 2012. "An exploratory study of the exposure draft of IAS 19 due process," Post-Print hal-00690943, HAL.
- Kaifala, Gabriel B. & Paisey, Catriona & Paisey, Nicholas J., 2021. "The UK pensions landscape – A critique of the role of accountants and accounting technologies in the treatment of social and societal risks," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 75(C).
- Luca Larcher & Francis Breedon, 2020. "Discounting and the market valuation of defined benefit pensions," Working Papers 932, Queen Mary University of London, School of Economics and Finance.
- Jan Faßhauer & Martin Glaum & Tobias Keller & Donna L. Street, 2011. "Erfassungsmethoden für versicherungsmathematische Gewinne und Verluste nach IAS 19: Motive der Wahl-rechtsentscheidung europäischer Unternehmen," Schmalenbach Journal of Business Research, Springer, vol. 63(8), pages 774-809, December.
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