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Actuarial gains and losses: the determinants of the accounting method

机译：精算损益：会计方法的决定因素

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Purpose – The purpose of this paper is to investigate the determinants of the choice of the accounting method for recognising actuarial gains and losses of defined benefit plans. Design/methodology/approach – In the paper, a logit model is estimated in order to relate the dependent variable (actuarial gains and losses method) with some explanatory variables (size, industry, leverage, profitability, size of pension funds and the existence of actuarial gains or losses). Findings – The results of this study indicate that size, industry, profitability and the existence of actuarial gains or actuarial losses are important determinants in the choice of the accounting method for actuarial gains and losses. Research limitations/implications – The study only addresses the choice between the equity recognition method and the corridor method due to the small number of companies that adopted the profit or loss method (only eight observations). Originality/value – This paper examines the recognition of actuarial gains and losses which can have an economically significant impact on companies' financial position and financial performance. This paper contributes to the accounting choice literature by exploiting the determinants of the choice of the accounting method for recognising actuarial gains and losses under IAS 19.
机译：目的–本文的目的是调查决定确定福利计划的精算损益的会计方法选择的决定因素。设计/方法/方法–在本文中，为了将因变量（精算损益法）与一些解释变量（规模，行业，杠杆，盈利能力，养老基金的规模以及是否存在养老金）相关联，估计了logit模型。精算损益）。研究结果–研究结果表明，规模，行业，盈利能力以及精算损益的存在是选择精算损益会计方法的重要决定因素。研究的局限性/含意–由于采用了损益法的公司数量很少（仅八项观察），因此该研究仅解决了权益确认法和走廊法之间的选择。原创性/价值–本文探讨了对精算损益的认识，这种损益会对公司的财务状况和财务绩效产生重大的经济影响。本文通过利用会计准则选择的决定因素来识别IAS 19下的精算损益，为会计选择文献做出了贡献。

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