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Abstract This paper looks beyond recent financial reporting ‘scandals’ to consider the ‘standing challenge’ that ethics represents for accountants and the professional bodies that represent them. It examines the notion of a profession and argues for a position that recognises both the potential...
Abstract The paper draws on the economics of standards to inform current debates on international accounting standards. It traces the benefits claimed for standards – their contribution to the division of labour, innovation, trust, etc.; and the costs, including entry barriers and compliance...
Abstract This paper considers international trends in pension arrangements, starting with lessons from economic theory. The analysis includes recent developments in the economics of information and behavioural economics, developments which call into question conventional arguments in favour of...
Abstract Accounting for pensions has been a problem for standard‐setters for over 30 years. Early attempts to develop accounting standards were based on a cost orientation and reflected funding considerations. More recently, a balance sheet focus has led to issues over identification and...
Abstract The present paper reviews the research evidence on the impact of changes in pension accounting methods on pension provision. We show that decisions to freeze, terminate or convert defined benefit (DB) plans have been driven primarily by a desire to limit contributions, though financial...
Abstract This paper provides a review of empirical research on pension accounting. Empirical research on pension accounting has focused mainly on two issues, the value‐relevance of pension accounting information and earnings management in pension accounting. Further work has been done on the...
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