Determinants of actuarial valuation method changes for pension funding and reporting: evidence from the UK
Article Abstract:
Various factors are examined here that may account for United Kingdom firms' cross-sectional variations in switching to market-based actuarial pension valuation for reporting purposes and pension funds. Accounting, actuarial and market data are used to provide evidence.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2003
United Kingdom, Management dynamics, Labor Distribution by Employer, Management, Statistics, Company business management, Defined benefit plans, Corporate finance, Disclosure of information
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2003
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Discussions of the incremental information content of earnings and cash flows from operations affected by their extremity
Article Abstract:
This paper evaluates a paper by C.S. Anges Cheng and Simon S.M. Yang that used data from United States' capital markets to show the affective nature of extreme cash flows on supplementary cash flows.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2003
United States, Corporate Profits, Models, Evaluation, Profit, Profits, Influence, Cash flow
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2003
User Contributions:
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Subjects list: Research, Accounting, Economic research
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