 Pension accounting and research: A reviewMartin Glaum Accounting and Business Research, 2009, vol. 39, issue 3, 273-311 Abstract: This paper provides a review of empirical research on pension accounting. Empirical research on pension accounting has focused mainly on two issues, the value‐relevance of pension accounting information and earnings management in pension accounting. Further work has been done on the information efficiency of capital markets with regard to pension accounting information. I outline how research in these areas has evolved over the past decades and discuss the results that have been obtained. I also point out methodological issues. Furthermore, this review reveals that almost all existing studies on pension accounting are based on US accounting and capitalmarket data. I therefore discuss which effects national or regional differences in, for instance, pension regulation, taxation and funding, have on the production of pension accounting information by preparers, and on the processing of this information by analysts, investors and other users. Finally, I highlight that national institutional differences as well as ongoing changes to pension accounting standards raise interesting opportunities for future empirical research on pension accounting. Date: 2009 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:taf:acctbr:v:39:y:2009:i:3:p:273-311 Ordering information: This journal article can be ordered from DOI: 10.1080/00014788.2009.9663367 Access Statistics for this article Accounting and Business Research is currently edited by Vivien Beattie More articles in Accounting and Business Research from Taylor & Francis Journals |
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