Similar Search Results

Pension accounting reform and future cash flow predictability

Dugan, Michael T.; Turner, Elizabeth H.; Wheatley, Clark M. - In: Journal of financial economic policy 9 (2017) 1, pp. 86-108

Persistent link: https://www.econbiz.de/10011799759

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

Pension liabilities and conservative financial reporting

Heo, Kyongsun; Chu, Jaeyon; Kim, Jennifer Jae-Young; … - In: Asia-Pacific journal of accounting & economics : … 27 (2020) 6, pp. 649-666

Persistent link: https://www.econbiz.de/10012312078

Kostentransparenz im institutionellen Asset Management

Rieken, Uwe (ed.); Braunberger, Volker (ed.); … - 2017 - 1. Auflage 2017

Persistent link: https://www.econbiz.de/10011478511

Kostentransparenz im institutionellen Asset Management

Rieken, Uwe (ed.); Braunberger, Volker (ed.); … - 2017

Kostentransparenz im institutionellen Asset Management Dieses Buch gibt einen Überblick über verschiedenste Kostenfaktoren im institutionellen Asset Management in Deutschland, angefangen von der Asset Manager-Fee über Transaktionsgebühren bis hin zu den Verwahrstellenkosten. Darüber hinaus...

Persistent link: https://www.econbiz.de/10014018775

The consequences of deviating from financial reporting industry norms : evidence from the disclosure of foreign cash

Bjornsen, Matt; Downes, Jimmy F.; Omer, Thomas C. - In: Journal of accounting and public policy 39 (2020) 5, pp. 1-27

Persistent link: https://www.econbiz.de/10012420928

The effect of pension accounting on corporate pension asset allocation

Amir, Eli; Guan, Yanling; Oswald, Dennis - In: Review of accounting studies 15 (2010) 2, pp. 345-366

Persistent link: https://www.econbiz.de/10003993349

Value relevance of excess return on pension assets and pension OCI components

Yu, Kun - In: Accounting and business research 52 (2022) 4, pp. 347-376

Persistent link: https://www.econbiz.de/10013362765

The economic consequences of accounting standards : evidence from risk-taking in pension plans

Anantharaman, Divya; Chuk, Elizabeth C. - In: The accounting review : a publication of the American … 93 (2018) 4, pp. 23-51

Persistent link: https://www.econbiz.de/10011906582

Valuation of Defined Benefit Pension Schemes in IAS 19 Employee Benefits – True and Fair?

Garvey, Anne M. - 2020

Purpose: This paper argues that the accounting standards' requirement for the valuation of pension scheme liabilities … duration/maturity of which, is intended to match some or all of its scheme liabilities, the required accounting treatment …

Persistent link: https://www.econbiz.de/10012839326