Bridging financial reporting research and policy: a discussion of “the impact of accounting standards on pension investment decisions”

Cascino, Stefano ORCID: 0000-0002-6703-741X (2018) Bridging financial reporting research and policy: a discussion of “the impact of accounting standards on pension investment decisions”. European Accounting Review. ISSN 0963-8180

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Abstract

Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with the claim that recent changes in financial reporting rules affect pension asset allocation decisions. Their study offers an interesting opportunity to highlight the importance of evidence-based policymaking in the field of financial reporting. I discuss some empirical challenges that the authors face to causally identify the effects they examine to show how a closer cooperation between academia and regulators can enable researchers to overcome identification challenges and help produce even more policy-relevant research.

Item Type:	Article
Official URL:	https://www.tandfonline.com/toc/rear20/current
Additional Information:	© 2018 European Accounting Association
Divisions:	Accounting
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
JEL classification:	A - General Economics and Teaching > A1 - General Economics > A11 - Role of Economics; Role of Economists; Market for Economists G - Financial Economics > G1 - General Financial Markets > G18 - Government Policy and Regulation G - Financial Economics > G3 - Corporate Finance and Governance > G30 - General G - Financial Economics > G3 - Corporate Finance and Governance > G32 - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure G - Financial Economics > G3 - Corporate Finance and Governance > G38 - Government Policy and Regulation K - Law and Economics > K2 - Regulation and Business Law > K22 - Corporation and Securities Law L - Industrial Organization > L5 - Regulation and Industrial Policy > L51 - Economics of Regulation M - Business Administration and Business Economics; Marketing; Accounting > M4 - Accounting and Auditing > M41 - Accounting
Date Deposited:	10 Sep 2018 13:12
Last Modified:	01 Oct 2024 03:28
URI:	http://eprints.lse.ac.uk/id/eprint/90194

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