Changes in the Funded Status of Retirement Plans after the Adoption of SFAS No. 158: Economic Improvement or Balance Sheet Management?

• 成果类型: Article
• 署名作者: Jones, Denise A.
• 署名单位: William & Mary
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/j.1911-3846.2012.01190.x
• 发表日期: 2013
• 页码: 1099-1132
• 关键词: Pension; RECOGNITION; disclosure; INVESTMENT; manipulation; flexibility; constraints; decisions; investors; expense