Corporate reporting implication in migrating from defined benefit to defined contribution pension schemes: A focus on the UK
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DOI: 10.1016/j.accfor.2013.10.003
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- Kaifala, Gabriel B. & Paisey, Catriona & Paisey, Nicholas J., 2021. "The UK pensions landscape – A critique of the role of accountants and accounting technologies in the treatment of social and societal risks," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 75(C).
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Keywords
Defined benefit; Defined contribution; Accounting for pensions; Critical perspective; Policy making; Annual corporate report narrative;All these keywords.
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