Logical Implications of GASB's Methodology for Valuing Pension Liabilities
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- Jeffrey R. Brown & David W. Wilcox, 2009. "Discounting State and Local Pension Liabilities," American Economic Review, American Economic Association, vol. 99(2), pages 538-542, May.
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- Himick, Darlene & Brivot, Marion, 2018. "Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 29-44.
- Himick, Darlene & Brivot, Marion & Henri, Jean-François, 2016. "An ethical perspective on accounting standard setting: Professional and lay-experts’ contribution to GASB’s Pension Project," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 22-38.
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JEL classification:
- H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
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