1. Accounting for the rise in unfunded public pension liabilities: faulty counterfactuals and the allure of simple gain/loss summations*. (3rd October 2016) Authors: COSTRELL, ROBERT M. Journal: Journal of pension economics & finance Issue: Volume 17:Number 1(2018:Jan.) Page Start: 23 Record Type: Journal Article View Content: Available online (eLD content is only available in our Reading Rooms) ↗