Are local governments adopting optimistic actuarial methods...

Are local governments adopting optimistic actuarial methods and assumptions for defined benefit pension plans?

Vermeer, Thomas E., Styles, Alan K., Patton, Terry K.
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Volume:
22
Language:
english
Journal:
Journal of Public Budgeting, Accounting & Financial Management
DOI:
10.1108/jpbafm-22-04-2010-b003
Date:
March, 2010
File:
PDF, 213 KB
english, 2010
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