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School of Business and Management

Pension Accounting and Firm Value: A Dynamic Analysis

25 January 2017

Time: 1:00 - 2:00pm
Venue: 4.04/4.08 Bancroft Building

Speaker name and affiliation

Dr Alan Kirkpatrick, Bournemouth University Business School


Accounting, business taxation, tax accounting, measurement of corporate tax planning risk and the effects of tax avoidance on firm value, pension tax and accounting, tax havens, personal tax, taxation of financial institutions and environmental tax.

Seminar title

“Pension Accounting and Firm Value: A Dynamic Analysis”


This study investigates the association between published pension accounting information and the market value of a sample of UK listed FTSE 100 companies. The research uses dynamic and static panel analysis and provides evidence that pension accounting information is value relevant although results vary according to the method of quantitative analysis adopted and overall, pension accounting information is found to be less value  relevant than other accounting information whichever method of quantitative analysis is used. Further research is justified to build on the contributions of this study and continue the investigation into the value relevance of pension accounting disclosures as this subject has wider policy implications.

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