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Bridging Financial Reporting Research and Policy: A Discussion of ‘The Impact of Accounting Standards on Pension Investment Decisions’

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  • Stefano Cascino

Abstract

Barthelme, Kiosse, and Sellhorn (2018. The impact of accounting standards on pension investment decisions. European Accounting Review. doi:10.1080/09638180.2018.1461670) examine the real effects of pension accounting regulation and provide evidence consistent with the claim that recent changes in financial reporting rules affect pension asset allocation decisions. Their study offers an interesting opportunity to highlight the importance of evidence-based policymaking in the field of financial reporting. I discuss some empirical challenges that the authors face to causally identify the effects they examine to show how a closer cooperation between academia and regulators can enable researchers to overcome identification challenges and help produce even more policy-relevant research.

Suggested Citation

  • Stefano Cascino, 2019. "Bridging Financial Reporting Research and Policy: A Discussion of ‘The Impact of Accounting Standards on Pension Investment Decisions’," European Accounting Review, Taylor & Francis Journals, vol. 28(1), pages 35-43, January.
    • Handle: RePEc:taf:euract:v:28:y:2019:i:1:p:35-43
    DOI: 10.1080/09638180.2018.1522130
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    Cited by:

    1. Cascino, Stefano & Daske, Holger & Defond, Mark & Florou, Annita & Gassen, Joachim & Hung, Mingyi, 2023. "Reflections on the 20-year anniversary of worldwide IFRS adoption," LSE Research Online Documents on Economics 120205, London School of Economics and Political Science, LSE Library.

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