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Note on U.S. Pension Accounting
Pozen, Robert - 2012
United States account for their pension plans.Learning Objective: To educate students about differences between accounting …
Persistent link: https://www.econbiz.de/10013109521
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Pension accounting and fair value
Napier, Christopher J. - In: The Routledge companion to fair value and financial …, (pp. 340-349). 2007
Persistent link: https://www.econbiz.de/10003515028
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The role of specialists in financial reporting : evidence from pension accounting
Anantharaman, Divya - In: Review of accounting studies 22 (2017) 3, pp. 1261-1306
Persistent link: https://www.econbiz.de/10011743244
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Predicting Defined Benefit Pension Returns : The Impact of SFAS 132 Required Disclosure of Asset Allocation Information
Doyle, Joanne M. - 2009
We evaluate the impact of Financial Accounting Standard 132 by measuring how well its required asset allocation …
Persistent link: https://www.econbiz.de/10013155619
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Fair value disclosure of pension plan assets and audit fees
Hong, Philip K.; Hwang, Seokyoun - In: Advances in accounting : a research annual 41 (2018), pp. 88-96
Persistent link: https://www.econbiz.de/10011872631
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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
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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
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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
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Mandatory disclosure and asymmetry in financial reporting
Bertomeu, Jeremy; Magee, Robert P. - In: Journal of accounting & economics 59 (2015) 2/3, pp. 284-299
Persistent link: https://www.econbiz.de/10011284854
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Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital
Mazzi, Francesco; André, Paul; Dionysiou, Dionysia; … - In: Accounting and business research : a research quarterly … 47 (2017) 3, pp. 268-312
Persistent link: https://www.econbiz.de/10011694932