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Evidence on the information content and usefulness of reverted pension assets
Ferris, Kenneth R. - In: Advances in quantitative analysis of finance and … 3 (1995), pp. 33-49
Persistent link: https://www.econbiz.de/10001211166
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The impact of OBRA on shareholder wealth
Hsieh, Su-jane - In: Review of quantitative finance and accounting 1 (1991) 4, pp. 409-426
Persistent link: https://www.econbiz.de/10001120879
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Improving the disclosure basis of pension accounting
Chang, Chun-chia; Duke, Joanne C.; Hsieh, Su-jane - In: The journal of corporate accounting & finance 25 (2013/14) 4, pp. 63-70
Persistent link: https://www.econbiz.de/10010364081
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The cost-of-equity implications of off-balance sheet pension liabilities
Hsieh, Su-jane; Liu, Shuming - In: Journal of contemporary accounting & economics 17 (2021) 1, pp. 1-18
Persistent link: https://www.econbiz.de/10012520955