The cost-of-equity implications of off-balance sheet pension liabilities
Su-Jane Hsieh, Shuming Liu
| Year of publication: |
2021
|
|---|---|
| Authors: | Hsieh, Su-jane ; Liu, Shuming |
| Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 17.2021, 1, p. 1-18
|
| Subject: | cost of equity | Equity risk | Off-balance pension liabilities | Recognition versus disclosure | SFAS 158 | Pensionskasse | Pension fund | Altersvorsorge | Retirement provision | Unternehmenspublizität | Corporate disclosure | Rentenfinanzierung | Pension finance | Betriebliche Altersversorgung | Occupational pension plan | Kapitalkosten | Cost of capital | Gesetzliche Rentenversicherung | Public pension system |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jcae.2020.100238 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012520955