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Changes in the Funded Status of Retirement Plans after the Adoption of SFAS No. 158 : Economic Improvement or Balance Sheet Management?
Author(s) -
Jones Denise A.
Publication year - 2013
Publication title -
contemporary accounting research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.769
H-Index - 99
eISSN - 1911-3846
pISSN - 0823-9150
DOI - 10.1111/j.1911-3846.2012.01190.x
Subject(s) - dominion , balance sheet , citation , library science , management , sociology , history , political science , accounting , economics , law , computer science