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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

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

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

The economic consequences of accounting standards : evidence from risk-taking in pension plans

Anantharaman, Divya; Chuk, Elizabeth C. - In: The accounting review : a publication of the American … 93 (2018) 4, pp. 23-51

Persistent link: https://www.econbiz.de/10011906582

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

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

Have pension plans changed after the introduction of IFRS?

Swinkels, Laurens - In: Pensions : an international journal 16 (2011) 4, pp. 244-255

Persistent link: https://www.econbiz.de/10009546128

Does recognition versus disclosure affect value relevance? : evidence from pension accounting

Yu, Kun - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 1095-1127

Persistent link: https://www.econbiz.de/10009751731

Assuming the worst : the shifting sands of pension accounting

Byrne, Alistair; Clacher, Iain; Hillier, David; … - In: Journal of accounting & management information systems … 12 (2013) 2, pp. 190-212

Accounting for defined benefit pension plans is complex, and given the magnitude of many of these schemes relative to … financial reports. The application of fair value accounting for pensions allows for a high level of managerial discretion with … respect to ex ante accounting choices. Utilizing a sample of firms that apply FRS-17, we examine the main determinants of the …

Persistent link: https://www.econbiz.de/10010338875

Improving the disclosure basis of pension accounting

Chang, Chun-chia; Duke, Joanne C.; Hsieh, Su-jane - In: The journal of corporate accounting & finance 25 (2013/14) 4, pp. 63-70

Persistent link: https://www.econbiz.de/10010364081

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