|
|||||
|
|
DISCLOSURE OF PENSION LIABILITIES: THE INFORMATION CONTENT OF UNFUNDED VESTED BENEFITS AND UNFUNDED PAST SERVICE COST |
|
| Authors: | Joshua Livnat |
| Institution: | The author is from the Hebrew University of Jerusalem and the University of California, Berkeley. The empirical part of this study was conducted whilst the author was a visiting Associate Professor at the University of Washington. He wishes to thank the participants of the accounting workshop at the University of Washington for their comments on an earlier draft of this paper. |
| Abstract: | |
| Keywords: | |