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Discretionary accounting choices : the case of IAS 19 pension accounting
Glaum, Martin; Keller, Tobias; Street, Donna L. - In: Accounting and business research : a research quarterly … 48 (2018) 2, pp. 139-170
Persistent link: https://www.econbiz.de/10011857702
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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 role of specialists in financial reporting : evidence from pension accounting
Anantharaman, Divya - In: Review of accounting studies 22 (2017) 3, pp. 1261-1306
Persistent link: https://www.econbiz.de/10011743244
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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
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Factors in managing actuarial assumptions for pension fair value : implications for IAS 19
Hsu, Audrey Wen-hsin; Wu, Chung-fern; Lin, Jui-chia - In: Review of Pacific Basin financial markets and policies 16 (2013) 1, pp. 1-23
Persistent link: https://www.econbiz.de/10010233399
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Alternative accounting treatments for pensions
Schipper, Katherine; Weil, Roman - 2009
Persistent link: https://www.econbiz.de/10003825985
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Pension deficits and corporate financial policy : does accounting transparency matter?
Kalogirou, Fani; Kiosse, Paraskevi Vicky; Pope, Peter F. - In: The European accounting review 30 (2021) 4, pp. 801-825
Persistent link: https://www.econbiz.de/10012588416
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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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Discretion in the accounting for defined benefit obligations : an empirical analysis of German IFRS statements
Salewski, Marcus; Zülch, Henning - In: Journal of pension economics and finance 14 (2015) 3, pp. 266-292
Persistent link: https://www.econbiz.de/10011338262
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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