Does recognition versus disclosure affect value relevance? : evidence from pension accounting
Kun Yu
| Year of publication: |
2013
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|---|---|
| Authors: | Yu, Kun |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : 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 | IFRS | Bilanzierungsgrundsätze | Accounting standards | Betriebliche Altersversorgung | Occupational pension plan |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009751731