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~isPartOf:"Journal of accounting & economics"
~subject:"Defined benefit pension plan"
~subject:"Steuervergünstigung"
~type_genre:"Article in journal"
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Search: subject:"Betriebliche Alterssicherung"
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Defined benefit pension plan
Steuervergünstigung
Betriebliche Altersversorgung
11
Occupational pension plan
11
USA
7
United States
7
Pension fund
4
Pensionskasse
4
Altersvorsorge
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Retirement provision
2
1980-1985
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1980-1986
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1991-2008
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1993-2002
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Actuarial assumptions
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Balance sheet
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Bilanz
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Capital income
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Fair value accounting
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Fair-Value-Bilanzierung
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Gesetzliche Rentenversicherung
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Haftung
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IFRS
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Internal control
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Internes Kontrollsystem
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Kapitaleinkommen
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Körperschaftsteuer
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Liability
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Lohn
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Article in journal
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English
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Choy, Helen
1
Clinch, Greg
1
Lin, Juichia
1
Officer, Micah S.
1
Shibano, Toshiyuki
1
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Journal of accounting & economics
Journal of public economics
5
National tax journal
4
Tax policy : new perspectives ; symposium, Arlington, VA, May 9 - 10, 1991
3
Der Betrieb
2
Financial services review : the journal of individual financial management
2
Insurance / Mathematics & economics
2
Journal of pension economics and finance
2
The quarterly review of economics and finance : journal of the Midwest Economics Association ; journal of the Midwest Finance Association
2
ASTIN bulletin : the journal of the International Actuarial Association
1
Annals of economics and statistics
1
Astin bulletin : the journal of the International Actuarial Association
1
Decision sciences : DS
1
Decisions in economics and finance : a journal of applied mathematics
1
Die Betriebswirtschaft : DBW
1
Economics letters
1
Economisch statistische berichten : ESB
1
Financial analysts' journal : FAJ
1
Fiscal studies : the journal of the Institute for Fiscal Studies
1
Journal of accounting education
1
Journal of business & economics research
1
Journal of business economics : JBE
1
Journal of financial services research : JFSR
1
Journal of international financial markets, institutions & money
1
Konjunkturpolitik : applied economics quarterly ; Zeitschrift für angewandte Wirtschaftsforschung
1
Latin American business review : journal of the Business Association of Latin American Studies (BALAS)
1
New England economic review
1
Pensions : an international journal
1
Regulation : the Cato review of business and government
1
Review of Pacific Basin financial markets and policies
1
Review of accounting studies
1
SERIEs : Journal of the Spanish Economic Association
1
Social security bulletin
1
Sozialer Fortschritt : unabhängige Zeitschrift für Sozialpolitik
1
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
1
Tax law review
1
Tax policy and the economy
1
The American economic review
1
The Geneva papers on risk and insurance - issues and practice : an official journal of the Geneva Association
1
The journal of corporate accounting & finance
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Does freezing a defined benefit pension plan affect firm risk?
Choy, Helen
;
Lin, Juichia
;
Officer, Micah S.
- In:
Journal of accounting & economics
57
(
2014
)
1
,
pp. 1-21
Persistent link: https://www.econbiz.de/10010256087
Saved in:
2
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
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