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The effect of pension accounting on corporate pension asset allocation
Amir, Eli; Guan, Yanling; Oswald, Dennis - In: Review of accounting studies 15 (2010) 2, pp. 345-366
Persistent link: https://www.econbiz.de/10003993349
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Pension fund capitalism
Clark, Gordon L. - 2000 - 1. publ.
Persistent link: https://www.econbiz.de/10013480517
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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
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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 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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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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Financial market activity of life insurance companies and pension funds
Davis, E. Philip - 1988
Persistent link: https://www.econbiz.de/10013452033
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Democratizing pension funds : corporate governance and accountability
Davis, Ronald B. - 2008
Persistent link: https://www.econbiz.de/10003682103
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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
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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