The earnings implications of pension expense: a stochastic analysis of ten Canadian companies

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dc.contributor.advisorElliott, Robert J.
dc.contributor.authorJoss, Paul Nathan
dc.date.accessioned2005-08-16T17:04:58Z
dc.date.available2005-08-16T17:04:58Z
dc.date.issued2004
dc.descriptionBibliography: p. 47-53en
dc.description.abstractRecent challenges to the actuarial pension model and a movement to harmonize international accounting standards both suggest that the current Canadian standards for pension accounting, CICA 3461, may see substantial revision during upcoming years. To understand better the implications of these possible accounting changes, this paper presents the results of a stochastic analysis that quantify how the volatility of pension expense for a sample of ten Canadian companies sponsoring defined benefit plans will be increased by the adoption of immediate recognition accounting. For certain companies this increase is significant and is shown to have a material earnings impact. The implications of this earnings volatility for the future of defined benefit pension plans are also explored.en
dc.format.extentx, 86 leaves : ill. ; 30 cm.en
dc.identifier.citationJoss, P. N. (2004). The earnings implications of pension expense: a stochastic analysis of ten Canadian companies (Master's thesis, University of Calgary, Calgary, Canada). Retrieved from https://prism.ucalgary.ca. doi:10.11575/PRISM/22435en_US
dc.identifier.doihttp://dx.doi.org/10.11575/PRISM/22435
dc.identifier.isbn0612933741en
dc.identifier.lccAC1 .T484 2004 J67en
dc.identifier.urihttp://hdl.handle.net/1880/41643
dc.language.isoeng
dc.publisher.institutionUniversity of Calgaryen
dc.publisher.placeCalgaryen
dc.rightsUniversity of Calgary graduate students retain copyright ownership and moral rights for their thesis. You may use this material in any way that is permitted by the Copyright Act or through licensing that has been assigned to the document. For uses that are not allowable under copyright legislation or licensing, you are required to seek permission.
dc.titleThe earnings implications of pension expense: a stochastic analysis of ten Canadian companies
dc.typemaster thesis
thesis.degree.disciplineMathematics and Statistics
thesis.degree.grantorUniversity of Calgary
thesis.degree.nameMaster of Science (MSc)
ucalgary.item.requestcopytrue
ucalgary.thesis.accessionTheses Collection 58.002:Box 1510 520492027
ucalgary.thesis.notesUARCen
ucalgary.thesis.uarcreleaseyen
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