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Discussion of Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK

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  • John Forker

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  • John Forker, 2003. "Discussion of Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(1‐2), pages 205-211, January.
    • Handle: RePEc:bla:jbfnac:v:30:y:2003:i:1-2:p:205-211
    DOI: 10.1111/1468-5957.00489
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    References listed on IDEAS

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    1. Ippolito, Richard A, 1985. "The Labor Contract and True Economic Pension Liabilities," American Economic Review, American Economic Association, vol. 75(5), pages 1031-1043, December.
    2. Francis, Jere R. & Reiter, Sara Ann, 1987. "Determinants of corporate pension funding strategy," Journal of Accounting and Economics, Elsevier, vol. 9(1), pages 35-59, April.
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    Cited by:

    1. Sule Kehinde Oluwatoyin & Emerole Gideon Ahamuefula, 2011. "The Impact of Assets Size and Profitability on Funded Status of Employee Retirement Benefits by Quoted Firms in Nigeria," Information Management and Business Review, AMH International, vol. 2(3), pages 125-132.
    2. Laswad, Fawzi & Baskerville, Rachel F., 2007. "An analysis of the value of cash flow statements of New Zealand pension schemes," The British Accounting Review, Elsevier, vol. 39(4), pages 347-355.

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