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Pension Accounting Treatment: A Review of the Literature

Author

Listed:
  • Augustine C. Arize
  • Ioannis N. Kallianiotis
  • John Malindretos
  • Denise Stabile
  • Demetri Tsanacas

Abstract

In this research study we explain the basic content of Financial Accounting Statement number 87 (FAS # 87). We also give evidence for its early adoption by diverse firms and analyze the reasons for its early adoption. Finally, we present the state of pension accounting before the adoption of FAS # 87.

Suggested Citation

  • Augustine C. Arize & Ioannis N. Kallianiotis & John Malindretos & Denise Stabile & Demetri Tsanacas, 2017. "Pension Accounting Treatment: A Review of the Literature," Accounting and Finance Research, Sciedu Press, vol. 6(3), pages 169-169, August.
    • Handle: RePEc:jfr:afr111:v:6:y:2017:i:3:p:169
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    References listed on IDEAS

    as
    1. Nicole Ernsberger & Alicia H. Munnell, 1987. "Pension contributions and the stock market," New England Economic Review, Federal Reserve Bank of Boston, issue Nov, pages 3-14.
    2. Easton, Pd & Harris, Ts, 1991. "Earnings As An Explanatory Variable For Returns," Journal of Accounting Research, Wiley Blackwell, vol. 29(1), pages 19-36.
    3. Ali, Ashiq & Kumar, Krishna R., 1994. "The magnitudes of financial statement effects and accounting choice : The case of the adoption of SFAS 87," Journal of Accounting and Economics, Elsevier, vol. 18(1), pages 89-114, July.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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