Do firms use discretion strategically in pension accounting?

Additional Metadata
Keywords	Pension Management, Funded Status, Interest Rates, Pension Accounting Discretion, Discount Rate, Salary Growth Rate, Strategic Behavior
Thesis Advisor	Koning, Miriam, Felleg, Reka
Persistent URL	hdl.handle.net/2105/58201
Series	Accounting & Financial Management
Organisation	Rotterdam School of Management
Citation APA APA Style APA-ALL Style AAA Style Cell Style Chicago Style Harvard Style IEEE Style MLA Style Nature Style Vancouver Style American-Institute-of-Physics Style Council-of-Science-Editors Style BibTex Format Endnote Format RIS Format CSL Format DOIs only Format	Pavlatos, Nikiforos. (2021). Do firms use discretion strategically in pension accounting?. In Accounting & Financial Management.http://hdl.handle.net/2105/58201

Publication