Do Japanese firms systematically inflate expected rate of returns from defined benefit pension plans?
Yiyi Qin, Jun Cai, S. Ghon Rhee
| Year of publication: |
2021
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|---|---|
| Authors: | Qin, Yiyi ; Cai, Jun ; Rhee, S. Ghon |
| Published in: |
Pacific-Basin finance journal. - Amsterdam [u.a.] : Elsevier, ISSN 0927-538X, ZDB-ID 1343420-2. - Vol. 68.2021, p. 1-21
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| Subject: | Defined benefit pension plans | Earnings management | Impact on reported earnings | Pension assumptions | Seasoned equity offerings | Betriebliche Altersversorgung | Occupational pension plan | Bilanzpolitik | Accounting policy | Pensionskasse | Pension fund | Kapitalerhöhung | Seasoned equity offering | Kapitaleinkommen | Capital income | Japan |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.pacfin.2020.101321 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013332720