Pension accounting reform and future cash flow predictability Article

Dugan, Michael T, Turner, Elizabeth H, Wheatley, Clark M. (2017). Pension accounting reform and future cash flow predictability . JOURNAL OF FINANCIAL ECONOMIC POLICY, 9(1), 86-108. 10.1108/JFEP-05-2016-0032

keywords

  • ACCRUALS
  • ALLOCATION
  • Accounting and auditing
  • Accruals
  • Business & Economics
  • Cash flows
  • Disclosure
  • EARNINGS MANAGEMENT
  • Economics
  • FINANCIAL STATEMENT RECOGNITION
  • FLIGHT
  • INFORMATION
  • Pension funds
  • QUALITY
  • Recognition
  • Social Sciences
  • VALUATION
  • VALUE-RELEVANCE

Digital Object Identifier (DOI)

publisher

  • EMERALD GROUP PUBLISHING LTD

start page

  • 86

end page

  • 108

volume

  • 9

issue

  • 1