Low interest rates could spur more U.S. finance chiefs to overhaul how they account for pensions in their financial statements, a move that could prevent increased plan liabilities from weighing on ...

Quarterly Journal of Finance and Accounting, Vol. 57, No. 3/4 (Summer & Fall 2019), pp. 103-145 (43 pages) We compare the value relevance of pension plan accounting in the pre- and post-SFAS No. 158 ...

FP West: Energy Insider: Go behind the oilpatch's closed doors in our new subscriber-exclusive newsletter. Team has ...

NEW YORK - A planned overhaul of the way companies keep their books on pensions and retiree health care plans could come at a very real cost to workers. The changes — likely to begin by year's end — ...