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Journal Articles

Disclosure of pension asset allocation and expected rate of return management

Seokyoun Hwang, Bharat Sarath
Journal: Asian Review of Accounting
Asian Review of Accounting (2018) 26 (2): 182–207.
https://doi.org/10.1108/ARA-06-2017-0096
Published: 08 May 2018
...Seokyoun Hwang; Bharat Sarath Purpose The purpose of this paper is to examine whether the expected rate of return (ERR) management is related to disclosure of pension asset allocation. FAS 132R(1), which requires firms to disaggregate the detailed categories of pension asset allocation, provides...
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