Controlling Pension Costs: Why Is It So Difficult?

被引：0
|
作者：
Duchac, Jon [1 ,2 ]
Goldberg, Stephen R. [3 ]
机构：
[1] Wake Forest Univ, Calloway Sch Business, Accounting, Winston Salem, NC 27109 USA
[2] Wake Forest Univ, Calloway Sch Business, Program Enterprise Risk Management, Winston Salem, NC 27109 USA
[3] Grand Valley State Univ, Accounting, Allendale, MI 49401 USA
来源：
JOURNAL OF CORPORATE ACCOUNTING AND FINANCE | 2006年 / 17卷 / 03期
关键词：
D O I：
10.1002/jcaf.20194
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Companies continue to struggle with the ballooning costs of defined pension benefit plans. The authors explain why this is such a tough task. And although regulatory reforms may be coming soon, they could have unanticipated consequences-making it even more difficult to manage costs. (C) 2006 Wiley Periodicals, Inc. feature
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页码：23 / 29
页数：7
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