What question did this study set out to answer?

The paper investigates the tradeoff between current wages and pension benefits, focusing on its impact on pension accounting.

Economic Models of the Labor Market and Pension Accounting: An Exploratory Analysis.

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Exploratory analysis examines pension accounting issues in labor market models, suggesting implications for benefits management.

The paper investigates the tradeoff between current wages and pension benefits, focusing on its impact on pension accounting.
Examined labor market tradeoffs using spot and lifetime contract models.
Applied the matching principle to evaluate pension accounting issues.
Analyzed accrued vs. projected benefit valuation methods.
Identified differences in implications for accrued and projected benefits between the two models.
Highlighted the importance of distinguishing vested from non-vested benefits.
Suggested that extended amortization of retroactive liabilities may be inappropriate in both models.

Pesando et al. (1983) studied this question.

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