Pension accruals and share prices : evidence from the amortization costs of transition amounts
Year of publication: |
March-June 2017
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Authors: | Sasaki, Takafumi |
Published in: |
Asia-Pacific journal of accounting & economics : APJAE. - Abingdon : Taylor & Francis, ISSN 1608-1625, ZDB-ID 2193203-7. - Vol. 24.2017, 1/2, p. 216-231
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Subject: | Pensions | pension accounting | earnings management | Börsenkurs | Share price | Bilanzpolitik | Accounting policy | Altersvorsorge | Retirement provision | Betriebliche Altersversorgung | Occupational pension plan | Rückstellung | Accrual | Gesetzliche Rentenversicherung | Public pension system | Gewinn | Profit | Pensionskasse | Pension fund |
Description of contents: | Description [doi.org] |
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