Does recognition versus disclosure affect value relevance? : evidence from pension accounting
Year of publication: |
2013
|
---|---|
Authors: | Yu, Kun |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 88.2013, 3, p. 1095-1127
|
Subject: | pension | value relevance | recognition | disclosure | SFAS No. 158. | Unternehmenspublizität | Corporate disclosure | Betriebliche Altersversorgung | Occupational pension plan | IFRS | Pensionskasse | Pension fund | Auskunftspflicht | Disclosure regulation | Altersvorsorge | Retirement provision |
-
Disclosure versus recognition : the value relevance of pensions
Larcher, Luca, (2023)
-
Out of sight no more? : the effect of fee disclosures on 401(k) investment allocations
Kronlund, Mathias, (2021)
-
Improving the disclosure basis of pension accounting
Chang, Chun-chia, (2014)
- More ...
-
Bi-Term Topic Model for SMS Classification
Ma, Jialin, (2017)
-
A Message Topic Model for Multi-Grain SMS Spam Filtering
Ma, Jialin, (2016)
-
Servant leadership and career success : the effects of career skills and proactive personality
Wang, Zhen, (2019)
- More ...