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~isPartOf:"European financial management : the journal of the European Financial Management Association"
~isPartOf:"Journal of accounting & economics"
~isPartOf:"Journal of public economics"
~isPartOf:"WPg : Kompetenz schafft Vertrauen"
~subject:"Betriebliche Altersversorgung"
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Betriebliche Altersversorgung
Discounting
15
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10
Pensionsrückstellung
7
Intertemporal choice
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European financial management : the journal of the European Financial Management Association
Journal of accounting & economics
Journal of public economics
WPg : Kompetenz schafft Vertrauen
ASTIN bulletin : the journal of the International Actuarial Association
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ECONIS (ZBW)
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1
Discounting and the market valuation of defined benefit pensions
Breedon, Francis J.
;
Larcher, Luca
- In:
European financial management : the journal of the …
28
(
2022
)
4
,
pp. 999-1027
Persistent link: https://www.econbiz.de/10013415737
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2
Contrasting the information demands of equity- and debt-holders : evidence from pension liabilities
Anantharaman, Divya
;
Henderson, Darren
- In:
Journal of accounting & economics
71
(
2021
)
2/3
,
pp. 1-21
Persistent link: https://www.econbiz.de/10012533580
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3
Bewertung von Pensionsrückstellungen im Niedrigzinsumfeld : eine Untersuchung des Zinseffekts im DAX 30
Hillebrandt, Marc-André
;
Schulenburg, Simon
- In:
WPg : Kompetenz schafft Vertrauen
72
(
2019
)
9
,
pp. 502-508
Persistent link: https://www.econbiz.de/10012001634
Saved in:
4
Konzeption der Abzinsung von Pensionsrückstellungen : Problemanalyse und Lösungsvorschlag
Schmidt, Matthias
;
Siegel, Daniel P.
- In:
WPg : Kompetenz schafft Vertrauen
69
(
2016
)
2
,
pp. 75-78
Persistent link: https://www.econbiz.de/10011602973
Saved in:
5
Änderung der Vorschriften zur Abzinsung von Pensionsrückstellungen
Kuhn, Sandra
;
Moser, Torsten
- In:
WPg : Kompetenz schafft Vertrauen
69
(
2016
)
7
,
pp. 381-387
Persistent link: https://www.econbiz.de/10011603660
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