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The aim is to explore the reporting practices of pension fund trustees and their effects on corporate financial disclosures.

A Note on Pension Trust Accounting.

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The aim is to explore the reporting practices of pension fund trustees and their effects on corporate financial disclosures.
Survey of pension fund trustees' reporting practices
Analysis of corporate annual reports
Pension trust accountings are often considered privileged information
Trustees mainly report to corporations, not directly to beneficiaries
Trustees' reports influence the uniformity of corporate financial disclosures

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This note examines pension trust accounting practices, revealing their impact on corporate financial disclosures.

Joe J. Cramer (1964) studied this question.

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