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The fortune 500's pension costs and key reporting assumptions
Author(s) -
Blankley Alan I.,
Tang Roger
Publication year - 1994
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970060105
Subject(s) - pension , key (lock) , accounting , business , actuarial science , economics , finance , computer science , computer security
Abstract The authors studied 181 Fortune 500 companies to see how they were reporting pension costs, they then took a closer look at the size and extent of those costs and the assumptions used in reporting them.