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~subject:"IFRS"
~subject:"Institutioneller Investor"
~type_genre:"Article in journal"
~type_genre:"Bibliografie enthalten"
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Search: subject_exact:"Betriebsrentenrecht"
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IFRS
Institutioneller Investor
Betriebliche Altersversorgung
1,526
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1,524
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590
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590
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524
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524
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386
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Chuk, Elizabeth C.
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Dyachenko, Artem
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1
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Der Betrieb
5
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
4
Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement
3
The accounting review : a publication of the American Accounting Association
3
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
2
Journal of banking & finance
2
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
2
Review of accounting studies
2
The journal of finance : the journal of the American Finance Association
2
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
1
Accounting horizons : a quarterly publication of the American Accounting Association
1
Accounting perspectives : a journal of The Canadian Academic Accounting Association
1
Annales Universitatis Mariae Curie-Skłodowska / H
1
Applied economics
1
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
1
Bankwirtschaftliche Forschungen
1
Berkeley journal of employment and labor law
1
Betriebs-Berater : BB
1
Betriebswirtschaftliche Forschung und Praxis : BFuP
1
Economic geography
1
Emerging markets review
1
Finance research letters
1
Journal of accounting & economics
1
Journal of accounting & management information systems : JAMIS
1
Journal of business economics : JBE
1
Journal of business finance & accounting : JBFA
1
Journal of contemporary accounting & economics
1
Journal of financial regulation and compliance : an international journal
1
Journal of international accounting auditing & taxation
1
Journal of pension economics and finance
1
Management science : journal of the Institute for Operations Research and the Management Sciences
1
Pensions : an international journal
1
Research in accounting regulation
1
Review of accounting & finance
1
Review of quantitative finance and accounting
1
Schriftenreihe des ZEW
1
Swiss journal of economics and statistics
1
The journal of asset management : a major new, international quarterly journal for the financial community
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The journal of corporate accounting & finance
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ECONIS (ZBW)
61
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1
The asset allocation of defined benefit pension plans : the role of sponsor contributions
Dyachenko, Artem
;
Ley, Patrick
;
Rieger, Marc Oliver
; …
- In:
The journal of asset management : a major new, …
23
(
2022
)
5
,
pp. 376-389
Persistent link: https://www.econbiz.de/10013392053
Saved in:
2
What determines the asset allocation of defined benefit pension funds?
Zhao, Zucheng
;
Sutcliffe, Charles M. S.
- In:
Applied economics
53
(
2021
)
36
,
pp. 4178-4191
Persistent link: https://www.econbiz.de/10012609724
Saved in:
3
Corporate governance and shareholder-employee risk-shifting : evidence from corporate pension plan sponsors
Goto, Shingo
;
Yanase, Noriyoshi
- In:
Finance research letters
58
(
2023
)
1
,
pp. 1-7
Persistent link: https://www.econbiz.de/10014580932
Saved in:
4
Preparer opposition and strategic implementation of governmental accounting standards : evidence from public pension accounting reform
Allen, Abigail
;
Petacchi, Reining C.
- In:
Management science : journal of the Institute for …
69
(
2023
)
7
,
pp. 4259-4282
Persistent link: https://www.econbiz.de/10014338343
Saved in:
5
Value relevance of excess return on pension assets and pension OCI components
Yu, Kun
- In:
Accounting and business research
52
(
2022
)
4
,
pp. 347-376
Persistent link: https://www.econbiz.de/10013362765
Saved in:
6
The impacts of a large-scale financial education intervention on retirement saving behaviors and portfolio allocation : evidence from pension fund data
Ghafoori, Eraj
;
Ip, Edwin
;
Kabátek, Jan
- In:
Journal of banking & finance
130
(
2021
),
pp. 1-18
Persistent link: https://www.econbiz.de/10013164868
Saved in:
7
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:
8
The consequences of discount rate selection for defined benefit liabilities
Fahad, Nafiz
;
Ma, Nelson
;
Scott, Tom
- In:
Journal of contemporary accounting & economics
16
(
2020
)
1
,
pp. 1-17
Persistent link: https://www.econbiz.de/10012298559
Saved in:
9
Regulatory oversight and trade-offs in earnings management : evidence from pension accounting
Naughton, James P.
- In:
Review of accounting studies
24
(
2019
)
2
,
pp. 456-490
Persistent link: https://www.econbiz.de/10012099007
Saved in:
10
The usefulness of accounting information resulting from standard-setting compromises : the pension accounting case
Cussatt, Marc
;
Pollard, Troy J.
;
Stone, Mary S.
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
4
,
pp. 145-165
Persistent link: https://www.econbiz.de/10012155282
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