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  • Search: subject:"Pension accounting"
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Year of publication
Subject
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pension accounting 22 Betriebliche Altersversorgung 21 Occupational pension plan 21 Pension accounting 19 Altersvorsorge 18 Pension fund 18 Pensionskasse 18 Retirement provision 18 IFRS 14 Accounting 11 Gesetzliche Rentenversicherung 11 Public pension system 11 Rechnungswesen 11 United Kingdom 8 IAS 19 7 Großbritannien 6 Accounting policy 5 Accounting standards 5 Bilanzpolitik 5 Corporate disclosure 4 Credit rating 4 Portfolio selection 4 Portfolio-Management 4 Unternehmenspublizität 4 Accounting law 3 Bilanzrecht 3 Fair value accounting 3 Fair-Value-Bilanzierung 3 Financial Accounting 3 Financial audit 3 Japan 3 Pension finance 3 Pension reform 3 Pensions 3 Rentenfinanzierung 3 Rentenreform 3 Value relevance 3 Wirtschaftsprüfung 3 defined benefit pension plan 3 household finance 3
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Online availability
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Undetermined 31 Free 6
Type of publication
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Article 42 Book / Working Paper 6
Type of publication (narrower categories)
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Article in journal 30 Aufsatz in Zeitschrift 30 Congress Report 1 research-article 1
Language
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English 35 Undetermined 13
Author
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Gallery, Natalie 3 Lefebvre, Rock 3 Naughton, James P. 3 An, Heng 2 Anantharaman, Divya 2 Hsu, Audrey Wen-hsin 2 Huang, Zhaodan 2 Hwang, Seokyoun 2 Jiang, Xiaowen 2 Kusano, Masaki 2 O'Brien, Chris 2 Sasaki, Takafumi 2 Severinson, Clara 2 Werner, Edward M. 2 Zhang, Ting 2 Allen, Abigail 1 Ang, Nicole 1 Asthana, Sharad C. 1 BYRNE, Alistair 1 Basu, Riddha 1 Brivot, Marion 1 Byrne, Alistair 1 CLACHER, Iain 1 Chandra, Uday 1 Chu, Jaeyon 1 Chuk, Elizabeth C. 1 Clacher, Iain 1 Comprix, Joseph 1 Cussatt, Marc 1 Dambra, Michael 1 Dambra, Michael J. 1 Edmonds, Christopher T. 1 Even-Tov, Omri 1 Fahad, Nafiz 1 Franzoni, Francesco 1 Gallery, Gerry T. 1 Glaum, Martin 1 Goomar, Amar 1 Gordon, Isabel 1 Gosalia, Kamalesh 1
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Institution
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Certified General Accountants Association of Canada - CGA 3 Directorate for Financial, Fiscal and Enterprises Affairs, Organisation de Coopération et de Développement Économiques (OCDE) 2 Barcelona Graduate School of Economics (Barcelona GSE) 1
Published in...
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The accounting review : a publication of the American Accounting Association 3 Working Papers / Certified General Accountants Association of Canada - CGA 3 International Journal of Accounting, Auditing and Performance Evaluation 2 Management science : journal of the Institute for Operations Research and the Management Sciences 2 Review of Accounting and Finance 2 Review of accounting studies 2 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 1 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 1 Accounting horizons : a quarterly publication of the American Accounting Association 1 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 1 Asia-Pacific journal of accounting & economics : APJAE 1 Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University 1 Asian review of accounting 1 International journal of accounting, auditing and performance evaluation : IJAAPE 1 Issues in accounting education 1 Journal of Accounting and Management Information Systems 1 Journal of Banking & Finance 1 Journal of accounting & economics 1 Journal of accounting & management information systems : JAMIS 1 Journal of accounting, auditing & finance : JAAF 1 Journal of banking & finance 1 Journal of business finance & accounting : JBFA 1 Journal of contemporary accounting & economics 1 Journal of international accounting auditing & taxation 1 Journal of international accounting research 1 Journal of pension economics and finance 1 Nonprofit and voluntary sector quarterly : journal of the Association for Research on Nonprofit Organizations and Voluntary Action 1 OECD Working Papers on Finance, Insurance and Private Pensions 1 OECD Working Papers on Insurance and Private Pensions 1 Pensions : an international journal 1 Research in accounting regulation 1 Review of Pacific Basin Financial Markets and Policies (RPBFMP) 1 Review of Pacific Basin financial markets and policies 1 Review of Quantitative Finance and Accounting 1 Review of quantitative finance and accounting 1 Working Papers / Barcelona Graduate School of Economics (Barcelona GSE) 1
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Source
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ECONIS (ZBW) 30 RePEc 13 BASE 4 Other ZBW resources 1
Showing 1 - 10 of 48
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Misleading motives : incentives for accounting bias in not-for-profit pension plans
Gupta, Anubhav; Matkin, David - In: Nonprofit and voluntary sector quarterly : journal of … 53 (2024) 4, pp. 997-1027
Persistent link: https://www.econbiz.de/10014581603
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The effect of corporate social responsibility on hard-freezing of pension plan and firm performance
Hwang, Seokyoun; Hong, Philip K. - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 2, pp. 386-412
Persistent link: https://www.econbiz.de/10014294245
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Does recognition versus disclosure of pension liabilities affect credit ratings? : evidence from Japan
Kusano, Masaki - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-19
Persistent link: https://www.econbiz.de/10014301966
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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
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The economic consequences of GASB financial statement disclosure
Dambra, Michael; Even-Tov, Omri; Naughton, James P. - In: Journal of accounting & economics 75 (2023) 2/3, pp. 1-26
Persistent link: https://www.econbiz.de/10014306767
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The association between public pension fund characteristics and pension accounting choices
Xu, Guoquan; Liu, Fang-Chun; Hsu, Hsiao-Tang; Lin, Jerry - In: Asian review of accounting 30 (2022) 4, pp. 490-512
Persistent link: https://www.econbiz.de/10013455311
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Pension funding in the State of Illinois : a teaching case in governmental accounting
Chandra, Uday; Liu, Alfred Zhu - In: Issues in accounting education 37 (2022) 4, pp. 61-79
Persistent link: https://www.econbiz.de/10013531849
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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
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The real effects of financial statement recognition : evidence from corporate credit ratings
Basu, Riddha; Naughton, James P. - In: Management science : journal of the Institute for … 66 (2020) 4, pp. 1672-1691
Persistent link: https://www.econbiz.de/10012268441
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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
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