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Pension plan participant choice : evidence on defined benefit and defined contribution preferences
Gerrans, Paul; Clark, Gordon L. - In: Journal of pension economics and finance 12 (2013) 4, pp. 351-378
Persistent link: https://www.econbiz.de/10010198462
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The measurement of international pension obligations : have we harmonised enough?
Wal, Dirk van der - 2014
Persistent link: https://www.econbiz.de/10010365645
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La riforma del TFR e il costo per le imprese minori : un'analisi di microsimulazione
Bardazzi, Rossella; Pazienza, Maria Grazia - In: Politica economica : rivista di studi e ricerche per la … 22 (2006) 1, pp. 5-50
Persistent link: https://www.econbiz.de/10003350567
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Der Einfluss von Vorsorgeverpflichtungen auf die Bewertung von Unternehmen : Tagungsband der Konferenz vom 8. September 2003 im ATZ, Zürich-Oerlikon
Konferenz Der Einfluss von Vorsorgeverpflichtungen auf … - 2003
Persistent link: https://www.econbiz.de/10002083973
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Pension funding, insolvency risk and the rating of corporations
Gerke, Wolfgang; Mager, Ferdinand; Röhrs, Alexander - In: Current issues in financial reporting and financial …, (pp. 35-64). 2005
Persistent link: https://www.econbiz.de/10002867547
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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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Pensionsfonds : betriebliche und überbetriebliche Altersvorsorge
Barazon, Ronald (ed.) - 1988 - 1. Aufl.
Persistent link: https://www.econbiz.de/10013410533
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Pension obligations in the European Union : a case study for accounting policy
Biondi, Yuri; Boisseau-Sierra, Marion - In: Accounting, Economics, and Law : AEL ; a convivium 7 (2017) 3, pp. 1-27
Persistent link: https://www.econbiz.de/10011977520
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Stress Tests for Defined Benefit Pension Plans : A Primer
Impavido, Gregorio - 2011
Stress testing is a useful and increasingly popular, yet sometimes misunderstood, method of analyzing the resilience of financial systems to adverse events. This paper aims to help demystify stress tests and illustrate their strengths and weaknesses. Using an Excel-based template with...
Persistent link: https://www.econbiz.de/10014402906
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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