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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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The impact of internal control weaknesses on pension assumptions manipulation
Hwang, Seokyoun; Sarath, Bharat - In: International journal of accounting, auditing and … 16 (2020) 2/3, pp. 271-305
Persistent link: https://www.econbiz.de/10012504821
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Stakeholder conflicts and cash flow shocks : evidence from changes in ERISA pension funding rules
Dambra, Michael J. - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 131-159
Persistent link: https://www.econbiz.de/10011817878
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Pension accruals and share prices : evidence from the amortization costs of transition amounts
Sasaki, Takafumi - In: Asia-Pacific journal of accounting & economics : APJAE 24 (2017) 1/2, pp. 216-231
Persistent link: https://www.econbiz.de/10011660051
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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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Pension reforms in the Central and Eastern Europe : the Albanian case
Gjini, Valbona; Dhuci, Orfea - In: International journal of economic perspectives : IJEP 5 (2011) 3, pp. 283-291
Persistent link: https://www.econbiz.de/10011587491
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Priority directions of improvement of state of pension coverage in Ukraine
Kozmenko, Olga; Mospanova, Yaroslava - In: Investment management and financial innovations 13 (2016) 3, pp. 300-310
Persistent link: https://www.econbiz.de/10011667083
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The efficacy of the retirement pension provision system : modeling, and assessing of the case of Kazakhstan
Junusbekova, Gulsara Ashirbayevna; Zhaumitova, Marzhan … - In: Journal of open innovation : technology, market, and … 6 (2020) 4/158, pp. 1-16
This research is aimed at developing a methodology for assessing the efficacy of a macroeconomic model of the Kazakhstani pension provision system. A hierarchy of indicators of the pension system efficacy is built using the graph method. The representativeness of these indicators is confirmed by...
Persistent link: https://www.econbiz.de/10012389430