Earnings management and the allocation of net periodic pension costs to interim periods
Year of publication: |
2013
|
---|---|
Authors: | Blankley, Alan I. ; Comprix, Joseph ; Hong, Keejae |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 29.2013, 1, p. 27-35
|
Subject: | Pensions | Earnings management | Quarterly reporting | Bilanzpolitik | Accounting policy | Betriebliche Altersversorgung | Occupational pension plan | Altersvorsorge | Retirement provision |
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