The economic consequences of accounting standards : evidence from risk-taking in pension plans
Year of publication: |
July 2018
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Authors: | Anantharaman, Divya ; Chuk, Elizabeth C. |
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, 4, p. 23-51
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Subject: | pension accounting | expected rates of return | pension asset allocation | IAS 19R | Pensionskasse | Pension fund | IFRS | Altersvorsorge | Retirement provision | Betriebliche Altersversorgung | Occupational pension plan | Portfolio-Management | Portfolio selection | Kapitaleinkommen | Capital income | Bilanzrecht | Accounting law |
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