The smoothing of pension expenses : a panel analysis
Xiaowen Jiang
| Year of publication: |
2011
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|---|---|
| Authors: | Jiang, Xiaowen |
| Published in: |
Review of quantitative finance and accounting. - New York, NY : Springer, ISSN 0924-865X, ZDB-ID 1087855-5. - Vol. 37.2011, 4, p. 451-476
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| Subject: | Pension accounting | Accounting standard | Panel data dynamic model | Panel | Panel study | Betriebliche Altersversorgung | Occupational pension plan | Bilanzrecht | Accounting law | IFRS | Altersvorsorge | Retirement provision | Bilanzpolitik | Accounting policy | Pensionskasse | Pension fund |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009504944