Showing 1 - 10 of 10
Persistent link: https://www.econbiz.de/10012313188
Persistent link: https://www.econbiz.de/10011931101
Persistent link: https://www.econbiz.de/10013488258
Persistent link: https://www.econbiz.de/10010244059
Persistent link: https://www.econbiz.de/10008698014
Persistent link: https://www.econbiz.de/10003376648
Persistent link: https://www.econbiz.de/10003985585
We study changes in financial policies following a regulatory shock to the accounting transparency of defined benefit pension plans. We estimate the hidden pension deficits of French companies subject to mandatory IAS 19 adoption in 2005 using disclosures of early adopters of IAS 19. We find...
Persistent link: https://www.econbiz.de/10012829065
Persistent link: https://www.econbiz.de/10012588416
Persistent link: https://www.econbiz.de/10012257833