The association between public pension fund characteristics and pension accounting choices
Year of publication: |
2022
|
---|---|
Authors: | Xu, Guoquan ; Liu, Fang-Chun ; Hsu, Hsiao-Tang ; Lin, Jerry |
Published in: |
Asian review of accounting. - Bingley : Emerald, ISSN 1758-8863, ZDB-ID 2425199-9. - Vol. 30.2022, 4, p. 490-512
|
Subject: | Pension accounting choices | Pension fund performance | Pension reporting quality | Public defined benefit pension funds | Pensionskasse | Pension fund | Betriebliche Altersversorgung | Occupational pension plan | Gesetzliche Rentenversicherung | Public pension system | Altersvorsorge | Retirement provision | Private Altersvorsorge | Private retirement provision | Portfolio-Management | Portfolio selection |
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