Logical Implications of GASB's Methodology for Valuing Pension Liabilities
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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
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美国国家经济研究局创建时间：
2011-11-01
