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~person:"Chu, Jaeyon"
~person:"Heo, Kyongsun"
~person:"Oswald, Dennis"
~subject:"Pensionskasse"
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Pensionskasse
Großbritannien
3
IFRS
3
Pension fund
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Pension obligations
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Pensionsverpflichtungen
3
United Kingdom
3
Altersvorsorge
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United States
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2001-2007
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Accounting
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Betriebliche Altersversorgung
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Gesetzliche Rentenversicherung
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Occupational pension plan
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Pension accounting
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Pension finance
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Public pension system
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Rechnungswesen
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Rentenfinanzierung
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accounting conservatism
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Chu, Jaeyon
Heo, Kyongsun
Oswald, Dennis
Broeders, Dirk
11
Chen, An
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3
Kolvenbach, Paulgerd
3
Amir, Eli
2
Brassat, Marcel
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Davis, E. Philip
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Guan, Yanling
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Jurk, Andreas
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Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
1
Discussion paper / The Pensions Institute, Cass Business School, City University
1
Review of accounting studies
1
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ECONIS (ZBW)
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Pension liabilities and conservative financial reporting
Heo, Kyongsun
;
Chu, Jaeyon
;
Kim, Jennifer Jae-Young
; …
- In:
Asia-Pacific journal of accounting & economics : …
27
(
2020
)
6
,
pp. 649-666
Persistent link: https://www.econbiz.de/10012312078
Saved in:
2
The effect of pension accounting on corporate pension asset allocation : a comparative study of UK and US
Amir, Eli
(
contributor
);
Guan, Yanling
(
contributor
); …
-
2006
Persistent link: https://www.econbiz.de/10003393183
Saved in:
3
The effect of pension accounting on corporate pension asset allocation
Amir, Eli
;
Guan, Yanling
;
Oswald, Dennis
- In:
Review of accounting studies
15
(
2010
)
2
,
pp. 345-366
Persistent link: https://www.econbiz.de/10003993349
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