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Measuring pension liabilities under GASB Statement No. 68
Mortimer, John W.; Henderson, Linda Roddy - In: Accounting horizons : a quarterly publication of the … 28 (2014) 3, pp. 421-454
Persistent link: https://www.econbiz.de/10010424916
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Expected benefit payments and asset allocation in defined benefit plans post-SFAS 132(R)
Blankley, Alan I.; Hong, Philip K.; Roland, Kristin C. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 3, pp. 71-82
Persistent link: https://www.econbiz.de/10011944061
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An analysis of critical accounting estimate disclosures of pension assumptions
Bauman, Mark P.; Shaw, Ken W. - In: Accounting horizons : a quarterly publication of the … 28 (2014) 4, pp. 819-845
Persistent link: https://www.econbiz.de/10010472925
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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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The potential for inflating earnings through the expected rate of return on defined benefit pension plan assets
Adams, Brian; Frank, Mary Margaret; Perry, Tod - In: Accounting horizons : a quarterly publication of the … 25 (2011) 3, pp. 443-464
Persistent link: https://www.econbiz.de/10009380978
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State pension liabilities and credit assessments
Hallman, Nicholas; Khurana, Inder K. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 943-967
Persistent link: https://www.econbiz.de/10011428929
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Accounting errors in nonprofit organizations
Burks, Jeffrey J. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 341-361
Persistent link: https://www.econbiz.de/10011304157
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Unfunded public pension liabilities and local citizen oversight
Rich, Kevin T.; Zhang, Jean X. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 23-39
Persistent link: https://www.econbiz.de/10010515273
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Adoption of Sarbanes-Oxley measures by nonprofit organizations : an empirical study
Iyer, Venkataraman M.; Watkins, Ann L. - In: Accounting horizons : a quarterly publication of the … 22 (2008) 3, pp. 255-277
Persistent link: https://www.econbiz.de/10003763245
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The impact of regulation on the US nonprofit sector : initial evidence from the nonprofit integrity act of 2004
Neely, Daniel G. - In: Accounting horizons : a quarterly publication of the … 25 (2011) 1, pp. 107-125
Persistent link: https://www.econbiz.de/10009011761