Pension plan accounting estimates and the freezing of defined benefit pension plans
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| Title: | Pension plan accounting estimates and the freezing of defined benefit pension plans |
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| Authors: | Comprix, Joseph1, Muller, Karl A.2 kam23@psu.edu |
| Source: | Journal of Accounting & Economics. Feb2011, Vol. 51 Issue 1/2, p115-133. 19p. |
| Database: | Business Source Ultimate |
| ISSN: | 01654101 |
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| DOI: | 10.1016/j.jacceco.2010.06.003 |
