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~isPartOf:"Accounting and finance : journal of the Accounting Association of Australia and New Zealand"
~isPartOf:"Journal of pension economics and finance"
~isPartOf:"The journal of risk and insurance : the journal of the American Risk and Insurance Association"
~language:"eng"
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Search: subject:"Rückstellung"
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Pension obligations
14
Pensionsverpflichtungen
14
Accrual
12
Rückstellung
12
Accruals and deferrals
7
Rechnungsabgrenzung
7
Gewinn
6
Profit
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Accounting policy
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Bilanzpolitik
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Australia
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Australien
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Earnings
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Efficient market hypothesis
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Effizienzmarkthypothese
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Evaluation
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IFRS
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Conference paper
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Aldamen, Husam
1
Broeders, Dirk
1
Brown, Jeffrey R.
1
Chen, An
1
Chen, Hua
1
Clark, Gordon L.
1
Clinch, Greg
1
Cocco, João F.
1
Cooper, Russell W.
1
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Coulton, Jeffrey J.
1
Duncan, Keith
1
Farshadfar, Shadi
1
Fuller, Damian
1
García-Teruel, Pedro J.
1
Gerrans, Paul
1
Govendir, Brett
1
Hollie, Dana
1
Horneff, Wolfram J.
1
Hsu, Wen-Yen
1
Jong, Frank de
1
Kang, Pyung K.
1
Kent, Pamela
1
Lai, Cheng
1
Lee, Ho Young
1
Lin, Yijia
1
Lopes, Paula
1
Lu, Meiting
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MacMinn, Richard D.
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Mande, Vivek
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Martínez-Solano, Pedro
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Maurer, Raimond
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Milevsky, Moshe Arye
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Monem, Reza
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Nesbitt, Stephen Blake
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Novy-Marx, Robert
1
Oksanen, Heikki
1
Palmon, Dan
1
Pennacchi, George G.
1
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
Journal of pension economics and finance
The journal of risk and insurance : the journal of the American Risk and Insurance Association
Review of accounting studies
31
Journal of accounting & economics
23
Journal of business finance & accounting : JBFA
23
Review of quantitative finance and accounting
23
The accounting review : a publication of the American Accounting Association
21
The journal of applied business research
19
Advances in accounting : a research annual
18
The future of public employee retirement systems
16
International journal of accounting, auditing and performance evaluation : IJAAPE
15
International review of financial analysis
15
Journal of accounting research
15
Cogent business & management
11
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
10
Auditing : a journal of practice & theory
10
Investment management and financial innovations
10
Journal of accounting and public policy
10
Pacific-Basin finance journal
10
Abacus : a journal of accounting, finance and business studies
9
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
9
International journal of accounting and information management
9
Managerial auditing journal
9
The international journal of accounting : TIJA
9
Finance research letters
8
International review of economics & finance : IREF
8
Journal of accounting, auditing & finance
8
Journal of banking & finance
8
Australasian accounting business and finance journal : AABF
7
Journal of contemporary accounting & economics
7
Journal of financial reporting & accounting : JFRA
7
The journal of corporate accounting & finance
7
Accounting horizons : a quarterly publication of the American Accounting Association
6
Corporate ownership & control : international scientific journal
6
Global business review
6
International journal of accounting and finance
6
Management science : journal of the Institute for Operations Research and the Management Sciences
6
Working paper / National Bureau of Economic Research, Inc.
6
Applied economics
5
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ECONIS (ZBW)
26
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1
Pension risk management in the enterprise risk management framework
Lin, Yijia
;
MacMinn, Richard D.
;
Tian, Ruilin
;
Yu, Jifeng
- In:
The journal of risk and insurance : the journal of the …
84
(
2017
),
pp. 345-365
Persistent link: https://www.econbiz.de/10011685172
Saved in:
2
The role of financial analysts in stock market efficiency with respect to annual earnings and its cash and accrual components
Hollie, Dana
;
Shane, Philip B.
;
Zhao, Qiuhong
- In:
Accounting and finance : journal of the Accounting …
57
(
2017
)
1
,
pp. 199-237
Persistent link: https://www.econbiz.de/10011713516
Saved in:
3
Discounting pension liabilities : funding versus value
Brown, Jeffrey R.
;
Pennacchi, George G.
- In:
Journal of pension economics and finance
15
(
2016
)
3
,
pp. 254-284
Persistent link: https://www.econbiz.de/10011566763
Saved in:
4
Overvalued equity, benchmark beating and unexpected accruals
Coulton, Jeffrey J.
;
Saune, Naibuka
;
Taylor, Stephen L.
- In:
Accounting and finance : journal of the Accounting …
55
(
2015
)
4
,
pp. 989-1014
Persistent link: https://www.econbiz.de/10011441367
Saved in:
5
The pension option in labor insurance and its effect on household saving and consumption : evidence from Taiwan
Chen, Hua
;
Hsu, Wen-Yen
;
Weiss, Mary A.
- In:
The journal of risk and insurance : the journal of the …
82
(
2015
)
4
,
pp. 947-975
Persistent link: https://www.econbiz.de/10011411550
Saved in:
6
Are earnings announced early of higher quality?
Lee, Ho Young
;
Mande, Vivek
;
Son, Myungsoo
- In:
Accounting and finance : journal of the Accounting …
55
(
2015
)
1
,
pp. 187-212
Persistent link: https://www.econbiz.de/10011306043
Saved in:
7
Discretion in the accounting for defined benefit obligations : an empirical analysis of German IFRS statements
Salewski, Marcus
;
Zülch, Henning
- In:
Journal of pension economics and finance
14
(
2015
)
3
,
pp. 266-292
Persistent link: https://www.econbiz.de/10011338262
Saved in:
8
Economic and financial approaches to valuing pension liabilities
Novy-Marx, Robert
- In:
Journal of pension economics and finance
14
(
2015
)
2
,
pp. 144-150
Persistent link: https://www.econbiz.de/10011338299
Saved in:
9
Does news play an important role in the correction process of the accrual anomaly?
Kang, Pyung K.
;
Palmon, Dan
;
Yezegel, Ari
- In:
Accounting and finance : journal of the Accounting …
55
(
2015
)
2
,
pp. 497-518
Persistent link: https://www.econbiz.de/10011402907
Saved in:
10
Interfirm differences in earnings variability : an analysis of fundamentals, cash flows and accruals
Silhan, Peter A.
- In:
Accounting and finance : journal of the Accounting …
54
(
2014
)
4
,
pp. 1357-1379
Persistent link: https://www.econbiz.de/10010472934
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