Pension deficits and corporate financial policy : does accounting transparency matter?
Year of publication: |
2021
|
---|---|
Authors: | Kalogirou, Fani ; Kiosse, Paraskevi Vicky ; Pope, Peter F. |
Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 30.2021, 4, p. 801-825
|
Subject: | Accounting transparency | Capital structure | Defined benefit pension plans | Off-balance sheet liabilities | Kapitalstruktur | Betriebliche Altersversorgung | Occupational pension plan | Pensionskasse | Pension fund | Rechnungswesen | Accounting |
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