Regulatory oversight and trade-offs in earnings management : evidence from pension accounting
James P. Naughton
| Year of publication: |
2019
|
|---|---|
| Authors: | Naughton, James P. |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 24.2019, 2, p. 456-490
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| Subject: | Pension accounting | Disclosure | Earnings management | SFAS132 | Regulatory oversight | Bilanzpolitik | Accounting policy | Betriebliche Altersversorgung | Occupational pension plan | Regulierung | Regulation | Unternehmenspublizität | Corporate disclosure | Rechnungswesen | Accounting | IFRS | Altersvorsorge | Retirement provision |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-019-9482-6 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012099007