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Determinants of the use of financial reporting standards by Australian pension plans

Research output: Working paper

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Determinants of the use of financial reporting standards by Australian pension plans. / Klumpes, P J M.

Lancaster University : The Department of Accounting and Finance, 1997. (Accounting and Finance Working Paper Series).

Research output: Working paper

Harvard

Klumpes, PJM 1997 'Determinants of the use of financial reporting standards by Australian pension plans' Accounting and Finance Working Paper Series, The Department of Accounting and Finance, Lancaster University.

APA

Klumpes, P. J. M. (1997). Determinants of the use of financial reporting standards by Australian pension plans. (Accounting and Finance Working Paper Series). Lancaster University: The Department of Accounting and Finance.

Vancouver

Klumpes PJM. Determinants of the use of financial reporting standards by Australian pension plans. Lancaster University: The Department of Accounting and Finance. 1997. (Accounting and Finance Working Paper Series).

Author

Klumpes, P J M. / Determinants of the use of financial reporting standards by Australian pension plans. Lancaster University : The Department of Accounting and Finance, 1997. (Accounting and Finance Working Paper Series).

Bibtex

@techreport{173b381b011b4e578991daae649d1191,
title = "Determinants of the use of financial reporting standards by Australian pension plans",
abstract = "Previous empirical research demonstrates that the voluntary disclosure of defined benefit pension plan (DBPP) information by employers is value-relevant to investors and carries potential proprietary costs. This paper extends these findings in the context of the voluntary use of financial reporting standards (FRS) in annual reports sent by pension plans to their participants. FRS use is predicted to be related to proprietary costs for defined benefit pension plans (DBPPs) and to political visibility for defined contribution pension plans (DCPPs). Tests on the voluntary reporting practices of samples of 54 Australian DCPPs and 54 DBPPs during 1991-92 support these predictions",
keywords = "pension plans, financial reporting standards",
author = "Klumpes, {P J M}",
year = "1997",
language = "English",
series = "Accounting and Finance Working Paper Series",
publisher = "The Department of Accounting and Finance",
type = "WorkingPaper",
institution = "The Department of Accounting and Finance",

}

RIS

TY - UNPB

T1 - Determinants of the use of financial reporting standards by Australian pension plans

AU - Klumpes, P J M

PY - 1997

Y1 - 1997

N2 - Previous empirical research demonstrates that the voluntary disclosure of defined benefit pension plan (DBPP) information by employers is value-relevant to investors and carries potential proprietary costs. This paper extends these findings in the context of the voluntary use of financial reporting standards (FRS) in annual reports sent by pension plans to their participants. FRS use is predicted to be related to proprietary costs for defined benefit pension plans (DBPPs) and to political visibility for defined contribution pension plans (DCPPs). Tests on the voluntary reporting practices of samples of 54 Australian DCPPs and 54 DBPPs during 1991-92 support these predictions

AB - Previous empirical research demonstrates that the voluntary disclosure of defined benefit pension plan (DBPP) information by employers is value-relevant to investors and carries potential proprietary costs. This paper extends these findings in the context of the voluntary use of financial reporting standards (FRS) in annual reports sent by pension plans to their participants. FRS use is predicted to be related to proprietary costs for defined benefit pension plans (DBPPs) and to political visibility for defined contribution pension plans (DCPPs). Tests on the voluntary reporting practices of samples of 54 Australian DCPPs and 54 DBPPs during 1991-92 support these predictions

KW - pension plans

KW - financial reporting standards

M3 - Working paper

T3 - Accounting and Finance Working Paper Series

BT - Determinants of the use of financial reporting standards by Australian pension plans

PB - The Department of Accounting and Finance

CY - Lancaster University

ER -