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Footnotes Aren't Enough: The Impact of Pension Accounting on Stock Values
National Bureau of Economic Research [NBER] 
Jan. 14, 2008
Excerpt: Some research has suggested that companies with defined benefit (DB) pensions are sometimes significantly misvalued by the market. This is because the measures of pension cost and pension net liabilities embedded in financial statements, taken at face value, can provide very misleading picture of pension finances. The more pertinent information on pension finances is relegated to footnotes, but might not receive much attention from portfolio managers.
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