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subject:"United States"
~isPartOf:"Journal of accounting & economics"
~isPartOf:"Journal of accounting and public policy"
~type_genre:"Article in journal"
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Search: subject_exact:"Betriebsrentenrecht"
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United States
Betriebliche Altersversorgung
18
Occupational pension plan
18
USA
13
Pension fund
4
Pensionskasse
4
Altersvorsorge
3
Balance sheet
3
Bilanz
3
Führungskräfte
3
Managers
3
Retirement provision
3
1980-1985
1
1980-1986
1
1986-1991
1
1991-2008
1
1993-2002
1
2010-2014
1
Accounting policy
1
Actuarial assumptions
1
Arbeitsproduktivität
1
Auskunftspflicht
1
Bank
1
Bilanzpolitik
1
Capital income
1
Corporate income tax
1
Credit-relevance
1
Defined benefit pension plan
1
Disclosure regulation
1
Discount rates
1
Discounting
1
Diskontierung
1
Employee ownership
1
Executive compensation
1
Fair value accounting
1
Fair-Value-Bilanzierung
1
Financial crisis
1
Financial institutions
1
Financial sector
1
Finanzkrise
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Article
13
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Article in journal
Aufsatz in Zeitschrift
13
Language
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English
13
Author
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Francis, Jere R.
2
Barth, Mary E.
1
Beaver, William H.
1
Burke, Qing L.
1
Chen, Po-Chang
1
Clinch, Greg
1
Comprix, Joseph
1
Eaton, Tim V.
1
Hann, Rebecca N.
1
Heflin, Frank
1
Kalyta, Paul
1
Landsman, Wayne R.
1
Magnan, Michel
1
Mauldin, Elaine G.
1
Mittelstaedt, H. Fred
1
Muller, Karl A.
1
Reiter, Sara
1
Ruland, William
1
Sayed Hamdallah, Ahmed el-
1
Selling, Thomas I.
1
Shibano, Toshiyuki
1
Stickney, Clyde P.
1
Subramanayam, K. R.
1
Thomas, Jacob K.
1
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Journal of accounting & economics
Journal of accounting and public policy
Monthly labor review : MLR
18
National tax journal
16
Journal of pension economics and finance
14
Industrial relations : a journal of economy & society
13
The American economic review
12
Journal of labor research
11
Journal of public economics
11
Journal of human resources : JHR
10
The journal of finance : the journal of the American Finance Association
10
ILR review : the journal of work and policy
9
Social security bulletin
8
The journal of risk and insurance : the journal of the American Risk and Insurance Association
8
Economic inquiry : journal of the Western Economic Association International
5
Financial analysts' journal : FAJ
4
Journal of economic issues : jei
4
The quarterly journal of economics
4
The review of financial studies
4
AEA papers and proceedings
3
Advances in quantitative analysis of finance and accounting : a research annual
3
Compensation & benefits review
3
Economics letters
3
Financial management
3
Journal of compensation and benefits
3
Journal of financial economics
3
Journal of financial services research : JFSR
3
Journal of forensic economics
3
New England economic review
3
Review of quantitative finance and accounting
3
Risk management and insurance review
3
Special issue on pensions
3
Tax policy : new perspectives ; symposium, Arlington, VA, May 9 - 10, 1991
3
The journal of economic perspectives : EP ; a journal of the American Economic Association
3
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
3
The quarterly review of economics and finance : journal of the Midwest Economics Association ; journal of the Midwest Finance Association
3
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
2
Advances in financial planning and forecasting
2
Brookings papers on economic activity : BPEA
2
California management review
2
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ECONIS (ZBW)
13
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1
An empirical examination of mark-to-market accounting for corporate pension plans
Burke, Qing L.
;
Chen, Po-Chang
;
Eaton, Tim V.
- In:
Journal of accounting and public policy
36
(
2017
)
1
,
pp. 34-58
Persistent link: https://www.econbiz.de/10011675787
Saved in:
2
Executive pensions, disclosure quality, and rent extraction
Kalyta, Paul
;
Magnan, Michel
- In:
Journal of accounting and public policy
27
(
2008
)
2
,
pp. 133-166
Persistent link: https://www.econbiz.de/10003685645
Saved in:
3
Fair-value pension accounting
Hann, Rebecca N.
;
Heflin, Frank
;
Subramanayam, K. R.
- In:
Journal of accounting & economics
44
(
2007
)
3
,
pp. 328-358
Persistent link: https://www.econbiz.de/10003587112
Saved in:
4
Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations
Comprix, Joseph
;
Muller, Karl A.
- In:
Journal of accounting & economics
42
(
2006
)
3
,
pp. 385-416
Persistent link: https://www.econbiz.de/10003378289
Saved in:
5
Systematic differences in employee stock ownership plan contributions : some evidence
Mauldin, Elaine G.
- In:
Journal of accounting and public policy
18
(
1999
)
2
,
pp. 141-163
Persistent link: https://www.econbiz.de/10001452655
Saved in:
6
Differential tax benefits and the pension reversion decision
Clinch, Greg
- In:
Journal of accounting & economics
21
(
1996
)
1
,
pp. 69-106
Persistent link: https://www.econbiz.de/10001200638
Saved in:
7
The market valuation implications of net periodic pension cost components
Barth, Mary E.
- In:
Journal of accounting & economics
15
(
1992
)
1
,
pp. 27-62
Persistent link: https://www.econbiz.de/10001124779
Saved in:
8
An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans
Mittelstaedt, H. Fred
- In:
Journal of accounting & economics
11
(
1989
)
4
,
pp. 399-418
Persistent link: https://www.econbiz.de/10001083409
Saved in:
9
Why do firms terminate their overfunded pension plans?
Thomas, Jacob K.
- In:
Journal of accounting & economics
11
(
1989
)
4
,
pp. 361-398
Persistent link: https://www.econbiz.de/10001083410
Saved in:
10
Lobbying against proposed accounting standards : the case of employers' pension accounting
Francis, Jere R.
- In:
Journal of accounting and public policy
6
(
1987
)
1
,
pp. 35-57
Persistent link: https://www.econbiz.de/10001047375
Saved in:
1
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