• Corpus ID: 16005868

THE DETERMINANTS OF ACTUARIAL ASSUMPTIONS UNDER PENSION ACCOUNTING DISCLOSURES

@inproceedings{Sugrue1995THEDO,
  title={THE DETERMINANTS OF ACTUARIAL ASSUMPTIONS UNDER PENSION ACCOUNTING DISCLOSURES},
  author={Timothy F. Sugrue},
  year={1995}
}
Corporate managers make several assumptions such as the discount rate and the rate of salary progression in calculating the periodic pension expense and pension liabilities. The choice of these assumptions can pose significant problems for financial reporting. This paper examines the following two questions concerning the choice of these assumptions. First, what factors drive these assumptions? and second, are these assumptions dependent on each other? Based on a sample of 300 observations, we… 

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