Stakeholder conflicts and cash flow shocks : evidence from changes in ERISA pension funding rules
Michael J. Dambra
Year of publication: |
January 2018
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Authors: | Dambra, Michael J. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 93.2018, 1, p. 131-159
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Subject: | MAP-21 | pension accounting | ERISA pension funding | investment | payout policy | actuarial manipulation | Pensionskasse | Pension fund | Altersvorsorge | Retirement provision | Betriebliche Altersversorgung | Occupational pension plan | Gesetzliche Rentenversicherung | Public pension system | Großbritannien | United Kingdom | Cash Flow | Cash flow |
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