Setting expected rates of return on pension plan assets : new evidence on the influence of audit committee accounting experts
Joseph Comprix, Jun Guo, Yan Zhang, Nan Zhou
| Year of publication: |
October 2017
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|---|---|
| Authors: | Comprix, Joseph ; Guo, Jun ; Zhang, Yan ; Zhou, Nan |
| Published in: |
Research in accounting regulation. - Kidlington [u.a.] : Elsevier, ISSN 1052-0457, ZDB-ID 83229-7. - Vol. 29.2017, 2, p. 159-166
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| Subject: | Audit committee accounting expert | Expected rate of return (err) | Pension accounting | Complex accounting estimate | Prüfungsausschuss des Aufsichtsrats | Audit committee | Wirtschaftsprüfung | Financial audit | Rechnungswesen | Accounting | Experten | Experts |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.racreg.2017.09.008 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011811203