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The effect of SFAS 158 on the mispricing of pension plan funding

Kim, Jae Bum; Nam, Jonathan - In: Asia-Pacific journal of accounting & economics : … 28 (2021) 1, pp. 22-43

Persistent link: https://www.econbiz.de/10012423213

Disclosure versus recognition : the value relevance of pensions

Larcher, Luca - In: Journal of pension economics and finance : JPEF 22 (2023) 1, pp. 132-159

Persistent link: https://www.econbiz.de/10013469677

The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL : empirical analysis of SEC filings

Kaya, Devrimi - In: International journal of accounting and information … 22 (2014) 1, pp. 2-17

Persistent link: https://www.econbiz.de/10010337774

European Accounting Associatio

Abad, Cristina; Barone, Elisabetta; Gullkvist, Benita M.; … - In: Accounting in Europe 17 (2020) 1, pp. 1-32

Persistent link: https://www.econbiz.de/10012256374

Does a Principle Based Accounting Standard Improve the Disclosure Level? Evidence from the Adoption of IAS 19R

Lin, Zishan - 2017

This research investigates whether a principle based accounting standard improves the disclosure level, and uses the … latest pension accounting standard- IAS 19R as the subject. More specifically, this essay examines whether IAS 19R affects … accounting standards. It provides current and comprehensive empirical research of the IAS 19R, with an in-depth examination of …

Persistent link: https://www.econbiz.de/10012959483

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

Ergebnisrisiko betriebliche Altersversorgung? : eine Analyse der US-GAAP-Pensionsverpflichtungen deutscher Großkonzerne

Zimmermann, Jochen; Schilling, Sebastian - In: KoR : internationale und kapitalmarktorientierte … 3 (2003) 1, pp. 14-21

Persistent link: https://www.econbiz.de/10001721391

Does Voluntary Disclosure Level Affect the Value Relevance of Accounting Information?

Alfaraih, Mishari M - 2012

This paper seeks to explore whether voluntary disclosure level affects the value relevance of accounting information …

Persistent link: https://www.econbiz.de/10013113790

Accounting reporting complexity and non-GAAP earnings disclosure

Brown, Nerissa C.; Huffman, Adrienna A.; Cohen, Shira - In: The accounting review : a publication of the American … 98 (2023) 6, pp. 37-71

Persistent link: https://www.econbiz.de/10014390388

Does voluntary disclosure level affect the value relevance of accounting information?

Alfaraih, Mishari M.; Alanezi, Faisal S. - In: Accounting & taxation : AT 3 (2011) 2, pp. 65-84

Persistent link: https://www.econbiz.de/10009382854