Economic determinants of the decision to voluntarily adopt mark-to-market accounting for pension gains and losses
Year of publication: |
[2016] ; Current draft: June 2016
|
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Authors: | Kim, Jaewoo ; Wasley, Charles E. ; Wu, Joanna Shuang |
Publisher: |
[Rochester, NY : Simon Business School, University of Rochester] |
Subject: | Accounting Choice | Earnings Management | Pensions | Mark-to-Market Accounting | Fair Value | Income Statement Classification | Non-GAAP Earnings | Macroeconomic Conditions | Bilanzpolitik | Accounting policy | Fair-Value-Bilanzierung | Fair value accounting | Bilanzielle Bewertung | Accounting valuation | Bilanzierungsgrundsätze | Accounting standards |
Extent: | 1 Online-Ressource (circa 59 Seiten) Illustrationen |
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Series: | Simon Business School working paper. - Rochester, NY : [Verlag nicht ermittelbar], ZDB-ID 2452756-7. - Vol. FR 15-14] Simon Business School Working Paper ; No. FR 15-14 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
Language: | English |
Other identifiers: | 10.2139/ssrn.2576826 [DOI] |
Classification: | M41 - Accounting |
Source: | ECONIS - Online Catalogue of the ZBW |
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