Disclosure versus recognition : the value relevance of pensions
Year of publication: |
2023
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Authors: | Larcher, Luca |
Published in: |
Journal of pension economics and finance : JPEF. - Cambridge : Cambridge Univ. Press, ISSN 1475-3022, ZDB-ID 2079705-9. - Vol. 22.2023, 1, p. 132-159
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Subject: | Defined benefit pensions | disclosure | recognition | SFAS No. 158 | valuation | Unternehmenspublizität | Corporate disclosure | Betriebliche Altersversorgung | Occupational pension plan | Pensionskasse | Pension fund | Rentenfinanzierung | Pension finance | Bilanzierungsgrundsätze | Accounting standards | Altersvorsorge | Retirement provision | Auskunftspflicht | Disclosure regulation | Gesetzliche Rentenversicherung | Public pension system | Bewertung | Evaluation | Bilanzielle Bewertung | Accounting valuation |
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