Pension accounting reform and future cash flow predictability
Michael T. Dugan, Elizabeth H. Turner, Clark M. Wheatley
| Year of publication: |
2017
|
|---|---|
| Authors: | Dugan, Michael T. ; Turner, Elizabeth H. ; Wheatley, Clark M. |
| Published in: |
Journal of financial economic policy. - Bingley : Emerald, ISSN 1757-6385, ZDB-ID 2527222-6. - Vol. 9.2017, 1, p. 86-108
|
| Subject: | Disclosure | Recognition | Accounting and auditing | Accruals | Pension funds | Cash flows | Cash Flow | Cash flow | Pensionskasse | Pension fund | Rückstellung | Accrual | Betriebliche Altersversorgung | Occupational pension plan | Rechnungswesen | Accounting | Wirtschaftsprüfung | Financial audit | Kapitalflussrechnung | Cash flow statement | Bilanzrecht | Accounting law | Großbritannien | United Kingdom | Betriebliche Finanzwirtschaft | Managerial finance | Rentenreform | Pension reform | Unternehmenspublizität | Corporate disclosure | Rechnungsabgrenzung | Accruals and deferrals | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JFEP-05-2016-0032 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011799759