pension risk disclosure in FTSE100 firms
Pension risk reporting is attracting attention from investors, regulators and corporations. The IASB, ASB require principle actuarial assumptions, the funding status etc. to be disclosed in the annual reports. However, these regulations are not mandatory. The investors need more risk related informa...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2013
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| Online Access: | https://eprints.nottingham.ac.uk/26687/ |