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~subject:"Pensionskasse"
~type_genre:"Article in journal"
~type_genre:"Sammelwerk"
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Search: subject_exact:"Pensionsverbindlichkeiten"
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Pensionskasse
Pension obligations
197
Pensionsverpflichtungen
197
Deutschland
90
Germany
90
IFRS
51
Balancing accounts
40
Bilanzierung
40
Betriebliche Altersversorgung
36
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36
USA
35
United States
35
Accounting law
32
Bilanzrecht
32
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27
Accounting valuation
15
Bilanzielle Bewertung
15
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10
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16
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Broeders, Dirk
3
Chen, An
3
Kolvenbach, Paulgerd
2
Amir, Eli
1
Balzer, H.
1
Bardazzi, Rossella
1
Best, Guido
1
Biondi, Yuri
1
Boisseau-Sierra, Marion
1
Brown, Jeffrey R.
1
Chu, Jaeyon
1
Clark, Gordon L.
1
Donelan, Joseph G.
1
Gerrans, Paul
1
Guan, Yanling
1
Heiny, Juergen
1
Heo, Kyongsun
1
Jurk, Andreas
1
Kiesewetter, Dirk
1
Kim, Jennifer Jae-Young
1
Koeune, Edouard
1
Korn, Michael
1
Manchester, Colleen Flaherty
1
Michaelson, Avery
1
Minahan, John R.
1
Monk, Ashby H. B.
1
Mulholland, Jeff
1
Novy-Marx, Robert
1
Oswald, Dennis
1
Pae, Jinhan
1
Pazienza, Maria Grazia
1
Peek, Jordy
1
Pennacchi, George G.
1
Reicherter, Matthias
1
Rijsbergen, David
1
Scheuenstuhl, Gerhard
1
Schmidt, Frank
1
Schmidt-Narischkin, Nikolaus
1
Spengel, Christoph
1
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Avenir Suisse
1
Konferenz Der Einfluss von Vorsorgeverpflichtungen auf die Bewertung von Unternehmen <2003, Zürich>
1
Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Finanzierung
1
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Journal of pension economics and finance
3
Betriebs-Berater : BB
2
The journal of alternative investments
2
Zeitschrift für das gesamte Kreditwesen : Pflichtblatt der Frankfurter Wertpapierbörse
2
Accounting, Economics, and Law : AEL ; a convivium
1
Applied financial economics
1
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
Der Betrieb
1
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
1
International journal of business
1
International journal of financial services management : IJFSM
1
Journal of banking & finance
1
Kompendium betriebliche Altersversorgung ... : das Jahrbuch für Personalmanagement, Alterssicherung und Zeitwertkonten
1
Pensions : an international journal
1
Politica economica : rivista di studi e ricerche per la politica economica
1
Review of accounting studies
1
Southern economic journal
1
The journal of investing : JOI
1
The journal of risk and insurance : the journal of the American Risk and Insurance Association
1
VPS-Plattform
1
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ECONIS (ZBW)
27
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1
Making sense of pension liability measurement using organizational psychology
Minahan, John R.
- In:
The journal of investing : JOI
32
(
2023
)
5
,
pp. 92-103
Persistent link: https://www.econbiz.de/10014422262
Saved in:
2
Are pension obligations equivalent to debt?
Donelan, Joseph G.
- In:
International journal of business
26
(
2021
)
2
,
pp. 17-27
Persistent link: https://www.econbiz.de/10012545896
Saved in:
3
Pension liabilities and conservative financial reporting
Heo, Kyongsun
;
Chu, Jaeyon
;
Kim, Jennifer Jae-Young
; …
- In:
Asia-Pacific journal of accounting & economics : …
27
(
2020
)
6
,
pp. 649-666
Persistent link: https://www.econbiz.de/10012312078
Saved in:
4
Pension obligations in the European Union : a case study for accounting policy
Biondi, Yuri
;
Boisseau-Sierra, Marion
- In:
Accounting, Economics, and Law : AEL ; a convivium
7
(
2017
)
3
,
pp. 1-27
Persistent link: https://www.econbiz.de/10011977520
Saved in:
5
Discounting pension liabilities : funding versus value
Brown, Jeffrey R.
;
Pennacchi, George G.
- In:
Journal of pension economics and finance
15
(
2016
)
3
,
pp. 254-284
Persistent link: https://www.econbiz.de/10011566763
Saved in:
6
Economic and financial approaches to valuing pension liabilities
Novy-Marx, Robert
- In:
Journal of pension economics and finance
14
(
2015
)
2
,
pp. 144-150
Persistent link: https://www.econbiz.de/10011338299
Saved in:
7
Strategy for increasing the global capacity for longevity risk transfer : developing transactions that attract capital markets investors
Michaelson, Avery
;
Mulholland, Jeff
- In:
The journal of alternative investments
17
(
2014/15
)
1
,
pp. 18-27
Persistent link: https://www.econbiz.de/10010402274
Saved in:
8
The little problem of longevity : searching for answers to uncertainty
Swarup, Bob
- In:
The journal of alternative investments
17
(
2014/15
)
1
,
pp. 8-17
Persistent link: https://www.econbiz.de/10010402277
Saved in:
9
Pension benefit security : a comparison of solvency requirements, a pension guarantee fund, and sponsor support
Broeders, Dirk
;
Chen, An
- In:
The journal of risk and insurance : the journal of the …
80
(
2013
)
2
,
pp. 239-272
Persistent link: https://www.econbiz.de/10009777292
Saved in:
10
Pension plan participant choice : evidence on defined benefit and defined contribution preferences
Gerrans, Paul
;
Clark, Gordon L.
- In:
Journal of pension economics and finance
12
(
2013
)
4
,
pp. 351-378
Persistent link: https://www.econbiz.de/10010198462
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