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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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What determines corporate pension fund risk-taking strategy?
An, Heng; Huang, Zhaodan; Zhang, Ting - In: Journal of banking & finance 37 (2013) 2, pp. 597-613
Persistent link: https://www.econbiz.de/10009705612
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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
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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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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