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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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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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Do corporations manage earnings to meet/exceed analyst forecasts? : evidence from pension plan assumption changes
An, Heng; Lee, Yul W.; Zhang, Ting - In: Review of accounting studies 19 (2014) 2, pp. 698-735
Persistent link: https://www.econbiz.de/10010379989
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Pension contributions and earnings quality
Kim, John; Li, John; Sun, Fang - In: Review of Pacific Basin financial markets and policies 16 (2013) 1, pp. 1-31
Persistent link: https://www.econbiz.de/10010233402
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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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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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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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Do Indian companies manage earnings before share repurchase?
Jena, Sarthak Kumar; Mishra, Chandra Sekhar; Rajib, Prabina - In: Global business review 21 (2020) 6, pp. 1427-1447
Persistent link: https://www.econbiz.de/10012388974
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Overvaluation and earnings management : does the degree of overvaluation matter?
Chau Minh Duong; Pescetto, Gioia M. - In: Accounting and business research 49 (2019) 2, pp. 121-146
Persistent link: https://www.econbiz.de/10012225795