Earnings manipulation, pension assumptions, and managerial investment decisions
Year of publication: |
2006
|
---|---|
Authors: | Bergstresser, Daniel ; Desai, Mihir A. ; Rauh, Joshua |
Published in: |
The quarterly journal of economics. - Oxford : Univ. Press, ISSN 0033-5533, ZDB-ID 3137-9. - Vol. 121.2006, 1, p. 157-196
|
Subject: | Gewinnermittlung | Profit determination | Bilanzpolitik | Accounting policy | Investitionsentscheidung | Investment decision | Betriebliche Altersversorgung | Occupational pension plan | Führungskräfte | Managers | USA | United States | 1993-2001 |
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