Year: 1986
Type: article
Abstract: Statement Number 36 that mandated publication, in a footnote to the annual report, information on pension plan assets and liabilities including the interest rate assumed in arriving at the cost estimates. An event-time study of the effect of interest rate disclosure demonstrates that securities of firms using a low interest rate assumption outperformed the securities of firms using a high interest rate assumption during the period surrounding the release of FASB No. 36.Digitized by the Internet Archive in 2011 with funding from University of Illinois Urbana-Champaign
Source: Journal of Risk & Insurance
DOI: 10.2307/252372
Authors: K. C. Chen, Stephen P. D'Arcy
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2326149166