Does recognition versus disclosure affect value relevance? : evidence from pension accounting
Year of publication: |
2013
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Authors: | Yu, Kun |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 88.2013, 3, p. 1095-1127
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Subject: | pension | value relevance | recognition | disclosure | SFAS No. 158. | Unternehmenspublizität | Corporate disclosure | Betriebliche Altersversorgung | Occupational pension plan | IFRS | Pensionskasse | Pension fund | Auskunftspflicht | Disclosure regulation | Altersvorsorge | Retirement provision |
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