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Accounting Recognition and the Determinants of Pension Asset Allocation

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References

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1985The Integration of Insurance and Taxes in Corporate Pension Strategy66 cited

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2017The Economic Consequences of Accounting Standards: Evidence from Risk-Taking in Pension Plans45 cited
2009Have changes in pension accounting changed pension provision? A review of the evidence41 cited
2014Corporate Pension Plans35 cited
2018The Impact of Accounting Standards on Pension Investment Decisions32 cited
2016The Effect of Regulations on Pension Risk Shifting: Evidence from the US and Europe30 cited
2005The cult of the equity for pension funds: should it get the boot?28 cited
2012Determinants of expected rate of return on pension assets: evidence from the UK22 cited