The impact of internal control weaknesses on pension assumptions manipulation
Seokyoun Hwang, Bharat Sarath
| Year of publication: |
2020
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| Authors: | Hwang, Seokyoun ; Sarath, Bharat |
| Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8016, ZDB-ID 2170811-3. - Vol. 16.2020, 2/3, p. 271-305
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| Subject: | pension assumption | pension accounting | ICWs | internal control weaknesses | discount rate | ERR | expected rate of return | earnings management | pension assumption manipulation | pension estimates | Internes Kontrollsystem | Internal control | Bilanzpolitik | Accounting policy | Betriebliche Altersversorgung | Occupational pension plan | Manipulation | Altersvorsorge | Retirement provision | Pensionskasse | Pension fund | Gesetzliche Rentenversicherung | Public pension system |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1504/IJAAPE.2020.112730 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012504821