Pension liabilities and conservative financial reporting
Kyongsun Heo, Jaeyon Chu, Jennifer Jae-Young Kim and Jinhan Pae
| Year of publication: |
2020
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|---|---|
| Authors: | Heo, Kyongsun ; Chu, Jaeyon ; Kim, Jennifer Jae-Young ; Pae, Jinhan |
| Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 27.2020, 6, p. 649-666
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| Subject: | accounting conservatism | actuarial assumptions | defined benefit obligation | Pension accounting | Rechnungswesen | Accounting | Betriebliche Altersversorgung | Occupational pension plan | Pensionsverpflichtungen | Pension obligations | Pensionskasse | Pension fund | IFRS | Großbritannien | United Kingdom | Rentenfinanzierung | Pension finance | Altersvorsorge | Retirement provision |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/16081625.2019.1584757 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012312078