Essays On Pension Accounting And Business Research
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Essays On Pension Accounting And Business Research
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Author : Tobias Keller
language : de
Publisher:
Release Date : 2015
Essays On Pension Accounting And Business Research written by Tobias Keller and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
Essays On The Economic Consequences Of Pension Accounting
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Author : Christian Barthelme
language : en
Publisher:
Release Date : 2023
Essays On The Economic Consequences Of Pension Accounting written by Christian Barthelme and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023 with categories.
Pension Accounting And Research
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Author : Martin Glaum
language : en
Publisher:
Release Date : 2009
Pension Accounting And Research written by Martin Glaum and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with categories.
This paper provides a review of empirical research on pension accounting. Empirical research on pension accounting has focused mainly on two issues, the value relevance of pension accounting information and earnings management in pension accounting. Further work has been done on the information efficiency of capital markets with regard to pension accounting information. I outline how research in these areas has evolved over the past decades and discuss the results that have been obtained. I also point out methodological issues. Furthermore, this review reveals that almost all existing studies on pension accounting are based on US accounting and capital-market data. I therefore discuss which effects national or regional differences in, for instance, pension regulation, taxation, funding, have on the production of pension accounting information by preparers, and on the processing of this information by analysts, investors and other users. Finally, I highlight that national institutional differences as well as ongoing changes to pension accounting standards raise interesting opportunities for future empirical research on pension accounting.
Reinventing The Retirement Paradigm
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Author : Robert L. Clark
language : en
Publisher: OUP Oxford
Release Date : 2005-08-11
Reinventing The Retirement Paradigm written by Robert L. Clark and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-08-11 with Business & Economics categories.
This book explores how rising pension and healthcare costs, along with workforce aging, are affecting pension and retirement planning around the world. Many middle-aged workers now realize that they will have to work longer than intended, as they begin to recognize that their retirement resources will be inadequate to finance retirement consumption. Volatile capital markets, rising medical-care costs, and low saving rates make retirement behavior and policy a moving target. Olivia Mitchell, executive director of The Pension Research Council at Wharton, and Robert L. Clark, Professor of Business Management and Economics at North Carolina State University, explore these themes with colleagues, touching on a diverse set of issues ranging from employment trends to pension accounting and investment, to retirement system overhaul. They illustrate how employers are actively reformulating the meaning of work and retirement, seeking to encourage more people to work longer than ever before in the face of projected labor shortages. At the same time, public and private trust in traditional pension offerings is rapidly eroding, as companies alter, amend, and terminate their conventional plans in the face of poor investment performance and new methods of pension accounting. Experts from the UK, the US, Japan, Sweden, and Canada offer international perspectives on the evolving institutions of retirement practice. This book provides readers a range of insights and strategies not available in other volumes, and it represents an invaluable addition to the PRC/OUP series. It will be particularly valuable for managers working toward more efficient pension plans; to scholars and policymakers seeking to maximize pension design and effectiveness; and to actuaries and tax specialists concerned with pension regulation. The Pension Research Council at the Wharton School of the University of Pennsylvania was founded 50 years ago to encourage research and teaching on pensions and retirement security. Council projects address the long-term issues that underlie contemporary concerns and seek to broaden public understanding of these complex arrangements through research into their social, economic, legal, actuarial, and financial foundations of privately and publicly-provided benefits.
Essays On The Economic Consequences Of International Pension Accounting Standard Ias19
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Author : Tuan Hung Vu
language : en
Publisher:
Release Date : 2017
Essays On The Economic Consequences Of International Pension Accounting Standard Ias19 written by Tuan Hung Vu and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
Three Essays On Pension Accounting And Funding
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Author : Christian Stadler
language : en
Publisher:
Release Date : 2010
Three Essays On Pension Accounting And Funding written by Christian Stadler and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
The Logic Of Pension Accounting
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Author : Christopher J. Napier
language : en
Publisher:
Release Date : 2018
The Logic Of Pension Accounting written by Christopher J. Napier and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
Accounting for pensions has been a problem for standard setters for over 30 years. Early attempts to develop accounting standards were based on a cost orientation and reflected funding considerations. More recently, a balance sheet focus has led to issues over identification and measurement of pension liabilities and assets. Accounting standards that permit enterprises to ignore, spread or segregate elements of pension cost, or to create artificial cost measures, are open to criticism and are gradually disappearing. The aim of a principle-based pension accounting will be to 'tell it as it is', fairly reflecting the rights and obligations of employers, employees and funding vehicles. Moreover, complex pension arrangements cannot be reported simplistically - if users wish to minimise surprises relating to pensions, then enterprises must disclose a rich set of information.
Essays On Corporate Pension Plans
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Author : James Patrick Naughton
language : en
Publisher:
Release Date : 2011
Essays On Corporate Pension Plans written by James Patrick Naughton and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Defined benefit pension plans categories.
"This dissertation collects three papers on the corporate finance and capital market implications for firms that sponsor defined benefit pension plans."--Leaf iii.
Accounting Approach To Pension Costs And Obligations
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Author : Tze-yiu Lau (Peter)
language : en
Publisher:
Release Date : 1994
Accounting Approach To Pension Costs And Obligations written by Tze-yiu Lau (Peter) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Pensions categories.
The Evaluation Relevance Of Pension Accounting Information
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Author : Edward M. Werner
language : en
Publisher:
Release Date : 2016
The Evaluation Relevance Of Pension Accounting Information written by Edward M. Werner and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
This study investigates the association between pension accounting information and both firm value and credit ratings. My findings indicate that fair-value-based pension accounting information is not more evaluation relevant (often termed value relevant in prior literature relating specifically to the equity valuation decision) than pension information recognized in the financial statements under SFAS 87. In fact, I find SFAS 87 information to be more evaluation relevant in models with composite pension variables. However, once I disaggregate the variables, the performance of fair-value data improves, which suggests that the loss in evaluation relevance is due mainly to the aggregation of transitory components (i.e. actuarial and investment gains and losses) with more persistent pension cost components. Similar to previous research, incremental evaluation relevance tests of pension cost component variables suggest that the market may overvalue pension components relative to regular earnings components. Moreover, my results suggest that financial statement users, particularly credit rating analysts, focus on pension income statement information, also indicative of overvaluation and weaker risk assessments. Should the U.S. continue to shift toward a fair-value based pension accounting standard, recognizing transitory elements of pension cost separately from net income (perhaps as part of comprehensive income) can mitigate any loss in evaluation relevance.