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Betriebliche Altersversorgung
11
Occupational pension plan
11
USA
7
United States
7
Pension fund
4
Pensionskasse
4
Altersvorsorge
2
Retirement provision
2
1980-1985
1
1980-1986
1
1991-2008
1
1993-2002
1
Actuarial assumptions
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Capital income
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Defined benefit pension plan
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Discounting
1
Diskontierung
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Fair-Value-Bilanzierung
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Firm risk
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Führungskräfte
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Haftung
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IFRS
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Internal control
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Internes Kontrollsystem
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Kapitaleinkommen
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Körperschaftsteuer
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Liability
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Lohn
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Pension finance
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English
11
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Comprix, Joseph
2
Thomas, Jacob K.
2
Anantharaman, Divya
1
Barth, Mary E.
1
Beaver, William H.
1
Choy, Helen
1
Clinch, Greg
1
Francis, Jere R.
1
Hann, Rebecca N.
1
Heflin, Frank
1
Henderson, Darren
1
Landsman, Wayne R.
1
Lin, Juichia
1
Mittelstaedt, H. Fred
1
Muller III, Karl A.
1
Muller, Karl A.
1
Officer, Micah S.
1
Reiter, Sara
1
Shibano, Toshiyuki
1
Subramanayam, K. R.
1
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Journal of accounting & economics
NBER working paper series
132
Working paper / National Bureau of Economic Research, Inc.
117
NBER Working Paper
87
Der Betrieb
75
Journal of pension economics and finance
66
Betriebs-Berater : BB
35
Pensions : an international journal
31
Journal of public economics
26
Journal of pension economics and finance : JPEF
25
Discussion paper / The Pensions Institute, Cass Business School, City University
22
Insurance / Mathematics & economics
22
Europäische Hochschulschriften / 5
20
National tax journal
20
WPg : Kompetenz schafft Vertrauen
20
SpringerLink / Bücher
19
La revue de l'IRES
18
Monthly labor review : MLR
18
Netspar Discussion Paper
18
Discussion paper series / IZA
17
Finance and economics discussion series
17
IFS reports
17
Journal of labor research
16
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
16
Altersversorgung und Vergütung : Risiken und Chancen im Wettbewerb der Unternehmen ; Festschrift für Boy-Jürgen Andresen zum 60. Geburtstag
15
Les retraites complémentaires
15
The American economic review
15
The journal of finance : the journal of the American Finance Association
15
ILR review : the journal of work and policy
14
Industrial relations : a journal of economy & society
14
Social security bulletin
14
CESifo working papers
13
Risks : open access journal
13
Applied economics
12
Economics letters
12
Financial services review : the journal of individual financial management
12
Journal of human resources : JHR
12
Betriebliche Altersversorgung : BetrAV
11
The journal of risk and insurance : the journal of the American Risk and Insurance Association
11
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
10
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ECONIS (ZBW)
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1
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
Saved in:
2
Does freezing a defined benefit pension plan affect firm risk?
Choy, Helen
;
Lin, Juichia
;
Officer, Micah S.
- In:
Journal of accounting & economics
57
(
2014
)
1
,
pp. 1-21
Persistent link: https://www.econbiz.de/10010256087
Saved in:
3
Pension plan accounting estimates and the freezing of defined benefit pension plans
Comprix, Joseph
;
Muller III, Karl A.
- In:
Journal of accounting & economics
51
(
2011
)
1/2
,
pp. 115-133
Persistent link: https://www.econbiz.de/10008909964
Saved in:
4
Fair-value pension accounting
Hann, Rebecca N.
;
Heflin, Frank
;
Subramanayam, K. R.
- In:
Journal of accounting & economics
44
(
2007
)
3
,
pp. 328-358
Persistent link: https://www.econbiz.de/10003587112
Saved in:
5
Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations
Comprix, Joseph
;
Muller, Karl A.
- In:
Journal of accounting & economics
42
(
2006
)
3
,
pp. 385-416
Persistent link: https://www.econbiz.de/10003378289
Saved in:
6
Differential tax benefits and the pension reversion decision
Clinch, Greg
- In:
Journal of accounting & economics
21
(
1996
)
1
,
pp. 69-106
Persistent link: https://www.econbiz.de/10001200638
Saved in:
7
The market valuation implications of net periodic pension cost components
Barth, Mary E.
- In:
Journal of accounting & economics
15
(
1992
)
1
,
pp. 27-62
Persistent link: https://www.econbiz.de/10001124779
Saved in:
8
An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans
Mittelstaedt, H. Fred
- In:
Journal of accounting & economics
11
(
1989
)
4
,
pp. 399-418
Persistent link: https://www.econbiz.de/10001083409
Saved in:
9
Why do firms terminate their overfunded pension plans?
Thomas, Jacob K.
- In:
Journal of accounting & economics
11
(
1989
)
4
,
pp. 361-398
Persistent link: https://www.econbiz.de/10001083410
Saved in:
10
Corporate taxes and defined benefit pension plans
Thomas, Jacob K.
- In:
Journal of accounting & economics
10
(
1988
)
3
,
pp. 199-237
Persistent link: https://www.econbiz.de/10001065707
Saved in:
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