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Do investors misprice components of net periodic pension cost?

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  • Yong-Chul Shin
  • Kun Yu
  • Neil Fargher

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  • Yong-Chul Shin & Kun Yu & Neil Fargher, 2016. "Do investors misprice components of net periodic pension cost?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(3), pages 845-878, September.
    • Handle: RePEc:bla:acctfi:v:56:y:2016:i:3:p:845-878
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    Cited by:

    1. Fahad, Nafiz & Ma, Nelson & Scott, Tom, 2020. "The consequences of discount rate selection for defined benefit liabilities," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(1).
    2. Kyongsun Heo & Jinhan Pae, 2021. "Pension Funding Regulations and Actuarial Gains and Losses," Australian Accounting Review, CPA Australia, vol. 31(1), pages 35-50, March.

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