Discretion in the accounting for defined benefit obligations : an empirical analysis of German IFRS statements
Marcus Salewski and Henning Zülch
| Year of publication: |
2015
|
|---|---|
| Authors: | Salewski, Marcus ; Zülch, Henning |
| Published in: |
Journal of pension economics and finance. - Cambridge : Cambridge Univ. Press, ISSN 1474-7472, ZDB-ID 2073265-X. - Vol. 14.2015, 3, p. 266-292
|
| Subject: | Defined benefit obligation | managerial discretion | pension accounting | IAS 19 | value relevance | Germany | Deutschland | IFRS | Betriebliche Altersversorgung | Occupational pension plan | Pensionsverpflichtungen | Pension obligations | Rechnungswesen | Accounting |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011338262