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| Author: | Klumpes, P. J. M. |
| Title: | Incentives and disincentives for voluntary disclosure by pension funds: international evidence |
| Journal: | Accounting and Business Research
2000 : AUTUMN, VOL. 30:4, p. 287-298 |
| Index terms: | Disclosure Pension funds Incentives Australia United Kingdom |
| Language: | eng |
| Abstract: | Pension funds are increasingly attracting worldwide attention by public policy makers as a means of facilitating privately-funded retirement income savings by an ageing workforce. This paper examines competing proprietary and political cost arguments for incentives facing managers of different types of Australian and UK pension fund, to voluntarily disclose pension liability information in annual reports sent to their participants. |
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