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Did Pension Plan Accounting Contribute to a Stock Market Bubble?
return on plan assets. As shown in table 1, the primary cost components of the NPPC are service 7 ... earnings per share in the year just ended, our primary proxy for expected pension earnings. The estimated ...- Authors: Julia Lynn Coronado, Steven A Sharpe
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting