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The impact of governmental accounting standards on public-sector pension funding
12 references·0 citing·51 second hop
The impact of governmental accounting standards on public-sector pension funding (2023)The impact of governmental accounting sta…State Pension Accounting Estimates and Strong Public Unions (2018)State Pension Accounting Esti…Stakeholder Conflicts and Cash Flow Shocks: Evidence from Changes in ERISA Pension Funding Rules (2017)Stakeholder Conflicts and Cas…Pension Fund Asset Allocation and Liability Discount Rates (2017)Pension Fund Asset Allocation…The Impact of Balanced Budget Restrictions on States' Fiscal Actions (2016)The Impact of Balanced Budget…Public Sector Unions and the Costs of Government (2014)Public Sector Unions and the …Measuring Pension Liabilities under GASB Statement No. 68 (2014)Measuring Pension Liabilities…Impact of Unfunded Pension Obligations on Credit Quality of State Governments (2013)Impact of Unfunded Pension Ob…The Influence of Elections on the Accounting Choices of Governmental Entities (2012)The Influence of Elections on…Do local governments present required disclosures for defined benefit pension plans? (2011)Do local governments present …The economic implications of corporate financial reporting (2005)The economic implications of …Financial Disclosure and Bond Insurance (2004)Financial Disclosure and Bond…Public Sector Labor Markets (1983)Public Sector Labor MarketsTowards a Positive Theory of the Determination of Accounting Standards. (1978)Earnings Management During Import Relief Investigations (1991)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)The Government Finance Database: A Common Resource for Quantitative Research in Public Financial Analysis (2015)Voluntary disclosure incentives: Evidence from the municipal bond market (2016)Opportunistic Financial Reporting around Municipal Bond Issues (2017)An anatomy of rating through the cycle (2003)Are credit ratings procyclical? 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References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2017Pension Fund Asset Allocation and Liability Discount Rates233 cited
  • 1983Public Sector Labor Markets187 cited
  • 2014Public Sector Unions and the Costs of Government167 cited
  • 2012The Influence of Elections on the Accounting Choices of Governmental Entities90 cited
  • 2004Financial Disclosure and Bond Insurance67 cited
  • 2013Impact of Unfunded Pension Obligations on Credit Quality of State Governments66 cited
  • 2016The Impact of Balanced Budget Restrictions on States' Fiscal Actions65 cited
  • 2017Stakeholder Conflicts and Cash Flow Shocks: Evidence from Changes in ERISA Pension Funding Rules37 cited
  • 2011Do local governments present required disclosures for defined benefit pension plans?26 cited
  • 2014Measuring Pension Liabilities under GASB Statement No. 6822 cited
  • 2018State Pension Accounting Estimates and Strong Public Unions21 cited

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