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The impact of accounting standards on pension investment decisions

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Figure

Figure 1 illustrates the difference-in-differences research design used in our main tests to identify the effect of IAS  19R on pension asset allocations
Figure 2 illustrates the two asset allocation characteristics, the percentage of equities (%EQ) and the percentage of  bonds  (%BONDS),  for  the  treatment  group  affected  by  mandatory  IAS  19R  adoption  (solid  lines)  and  a  control  group not sub
Table 1  presents  the  sample  selection  process.  The  initial  sample  consists  of  all  firms  listed  within  the  Prime  Standard  segment  of  Deutsche  Börse  Group  as  of  December  12,  2014
Table 2 provides descriptive statistics for the variables used in the main analyses of Table 3
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