Browsing Economics and Finance by Author "Larcher, L"
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Disclosure versus recognition: the value relevance of pensions
Larcher, LThis paper compares how pension obligations impact the market value of United States corporations under two accounting regimes. Using a sample of firms that disclosed pension liabilities under Statement of Financial ... -
Discounting and the market valuation of defined benefit pensions
Breedon, F; Larcher, LThis is the pre-peer reviewed version of the following article: Breedon, F. and Larcher, L. (2021), Discounting and the market valuation of defined benefit pensions. Eur Financ Manag. Accepted Author Manuscript. ...