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The Impact of UK Pension Accounting Rule Change on Pension Curtailment Decisions · Study

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PreprintThe Impact of UK Pension Accounting Rule Change on Pension Curtailment Decisions

Paul J. M. Klumpes2003

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Preprintgreen2003

The Impact of UK Pension Accounting Rule Change on Pension Curtailment Decisions

Paul J. M. Klumpes

12 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Corporate Finance and Governance Accounting Theory and Financial Reporting

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References

1980Measuring security price performance 1990Accounting-based constraints in public and private debt agreements 1976Corporate pension funding policy 2011Financial Accounting Standards Board (FASB)1990An empirical examination of debt covenant restrictions and accounting-related debt proxies 1986An Empirical Investigation of Pension Fund Property Rights.1988Economic consequences of accounting standards 1985The Labor Contract and True Economic Pension Liabilities

Details

Year2003

Typepreprint

Published2003-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations12

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.436951

openalex_workW81426512

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