The Effect of Recognition Versus Disclosure of Unfunded Postretirement Benefits on Lenders' Perceptions of Debt.
通过调查商业贷款人，研究未计提退休后福利义务的确认与披露方式是否影响其对该义务作为负债的感知。
Abstract Reports the results of a survey of commercial lenders to determine whether the method of reporting the obligation for unfunded postretirement benefits influences user perceptions of this obligation as a liability. Accounting for postretirement benefits.