Pension contributions and earnings quality
Year of publication: |
2013
|
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Authors: | Kim, John ; Li, John ; Sun, Fang |
Published in: |
Review of Pacific Basin financial markets and policies. - Hackensack, NJ [u.a.] : World Scientific, ISSN 0219-0915, ZDB-ID 1465471-4. - Vol. 16.2013, 1, p. 1-31
|
Subject: | Defined benefit pension plan | discretionary pension contributions | mandatory pension contributions | information content | earnings quality | discretionary accruals | Gesetzliche Rentenversicherung | Public pension system | Betriebliche Altersversorgung | Occupational pension plan | Pensionskasse | Pension fund | Altersvorsorge | Retirement provision | Bilanzpolitik | Accounting policy | Gewinnermittlung | Profit determination |
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