Value relevance of alternative methods of accounting for actuarial gains and losses
Year of publication: |
2012
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Authors: | Morais, Ana Isabel |
Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8008, ZDB-ID 2151669-8. - Vol. 8.2012, 1, p. 69-90
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Subject: | Aktiengesellschaft | Listed company | Pensionsverpflichtungen | Pension obligations | Verbindlichkeiten | Corporate debt | Bilanzielle Bewertung | Accounting valuation | EU-Staaten | EU countries |
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