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The accounting for defined benefit pension plans in family firms
Ismail, Ahmad; Khalil, Samer; Safieddine, Assem - In: Financial markets, institutions & instruments 33 (2024) 4, pp. 351-379
Persistent link: https://www.econbiz.de/10015136018
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What drives pension indexation in turbulent times? : an empirical examination of Dutch pension funds
Broeders, Dirk; Hilbers, Paul L. C.; Rijsbergen, David; … - In: De economist : Netherlands economic review ; quarterly … 162 (2014) 1, pp. 41-70
Persistent link: https://www.econbiz.de/10010393606
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Pay with promises or pay as you go? : lessons from the death spiral of Detroit
Holmes, Thomas J.; Ohanian, Lee E. - 2014
Persistent link: https://www.econbiz.de/10010404629
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The effect of unfunded pension liabilities on corporate bond ratings, default risk, and recovery rate
Wang, F. Albert; Zhang, Ting - In: Review of quantitative finance and accounting 43 (2014) 4, pp. 781-802
Persistent link: https://www.econbiz.de/10010490992
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Why did preparers lobby to the IASB's pension accounting proposals?
Chircop, Justin; Kiosse, Paraskevi Vicky - In: Accounting forum : advancing the interdisciplinary and … 39 (2015) 4, pp. 268-280
Persistent link: https://www.econbiz.de/10011436403
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Financial market assumptions and pension plan models : a comment on PIMS model asset markets assumptions
Géczy, Christopher - In: Journal of pension economics and finance 14 (2015) 2, pp. 125-143
Persistent link: https://www.econbiz.de/10011338302
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Independent directors and defined benefit pension plan freezes
Vafeas, Nikos; Vlittis, Adamos - In: The journal of corporate finance : contracting, … 50 (2018), pp. 505-518
Persistent link: https://www.econbiz.de/10011870324
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Pay me now (and later) : pension benefit manipulation before plan freezes and executive retirement
Stefanescu, Irina; Wang, Yupeng; Xie, Kangzhen; Yang, Jun - In: Journal of financial economics 127 (2018) 1, pp. 152-173
Persistent link: https://www.econbiz.de/10011968780
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The association between board composition and corporate pension policies
Vafeas, Nikos; Vlittis, Adamos - In: The financial review : the official publication of the … 51 (2016) 4, pp. 481-506
Persistent link: https://www.econbiz.de/10011602546
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Discretionary accounting choices : the case of IAS 19 pension accounting
Glaum, Martin; Keller, Tobias; Street, Donna L. - In: Accounting and business research : a research quarterly … 48 (2018) 2, pp. 139-170
Persistent link: https://www.econbiz.de/10011857702