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The impact of governmental accounting standards on public-sector pension funding · Study

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ArticleThe impact of governmental accounting standards on public-sector pension funding

Divya Anantharaman2023

OA

Articlebronze2023

The impact of governmental accounting standards on public-sector pension funding

Divya Anantharaman · Elizabeth Chuk

15 citations·0/0 files stored·Review of Accounting Studies

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Fiscal Policies and Political Economy

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References

2005The economic implications of corporate financial reporting 2017Pension Fund Asset Allocation and Liability Discount Rates 1983Public Sector Labor Markets 2014Public Sector Unions and the Costs of Government 2012The Influence of Elections on the Accounting Choices of Governmental Entities 2004Financial Disclosure and Bond Insurance 2013Impact of Unfunded Pension Obligations on Credit Quality of State Governments 2016The Impact of Balanced Budget Restrictions on States' Fiscal Actions

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Details

Year2023

Typearticle

Published2023-03-23

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations15

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s11142-022-09746-5

openalex_workW4360615134

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