A CONTINGENT CLAIMS MODEL FOR PENSION COSTS

Gl Willinger

Journal of Accounting Research, 1985, vol. 23, issue 1, 351-359

Keywords: Pension costs; Contingent claims model; Unfunded pension liability; Valuation (search for similar items in EconPapers)
JEL-codes: G32 M41 (search for similar items in EconPapers)
Date: 1985
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:23:y:1985:i:1:p:351-359

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DOI: 10.2307/2490923

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