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Public Pension Governance and Opportunistic Accounting Choice: A Politico-Economic Approach
The American Review of Public Administration ( IF 4.929 ) Pub Date : 2020-09-10 , DOI: 10.1177/0275074020954397
Odd J. Stalebrink 1 , Pierre Donatella 2
Affiliation  

The selection of actuarial assumptions used to value state and local government pension liabilities is an important culprit of the looming state and local pension crisis in the U.S. Due to the impa...

中文翻译:

公共养老金治理和机会主义会计选择:一种政治经济方法

用于评估州和地方政府养老金负债的精算假设的选择是美国迫在眉睫的州和地方养老金危机的重要罪魁祸首。
更新日期:2020-09-10
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