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Bridging financial reporting research and policy: a discussion of “the impact of accounting standards on pension investment decisions”

Stefano Cascino

LSE Research Online Documents on Economics from London School of Economics and Political Science, LSE Library

Abstract: Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with the claim that recent changes in financial reporting rules affect pension asset allocation decisions. Their study offers an interesting opportunity to highlight the importance of evidence-based policymaking in the field of financial reporting. I discuss some empirical challenges that the authors face to causally identify the effects they examine to show how a closer cooperation between academia and regulators can enable researchers to overcome identification challenges and help produce even more policy-relevant research.

Keywords: regulation; evidence-based policymaking; accounting standards; pension asset allocation; IAS 19R; real effects (search for similar items in EconPapers)
JEL-codes: A11 G18 G30 G32 G38 K22 L51 M41 (search for similar items in EconPapers)
Date: 2018-09-19
New Economics Papers: this item is included in nep-acc, nep-age, nep-exp and nep-law
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Published in European Accounting Review, 19, September, 2018. ISSN: 0963-8180

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