Logical Implications of GASB's Methodology for Valuing Pension Liabilities
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下载链接：
https://www.nber.org/papers/w17613
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资源简介：
It is well known that the funding status of state and local government defined benefit pension plans, as measured by the accounting methodology prescribed by the Governmental Accounting Standards Board (GASB), improves when the plans take on more investment risk. This paper documents several lesser
提供机构：
美国国家经济研究局
创建时间：
2011-11-01
