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Pension Accounting Choice in Germany: Pension Discount Rate and Actuarial Gains and Losses · Study

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PreprintPension Accounting Choice in Germany: Pension Discount Rate and Actuarial Gains and Losses

Christian Stadler2010

OA

Preprintgreen2010

Pension Accounting Choice in Germany: Pension Discount Rate and Actuarial Gains and Losses

Christian Stadler

14 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

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References

2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches 2005The economic implications of corporate financial reporting 1977An equilibrium characterization of the term structure 1985Positive Accounting Theory 1987Parsimonious Modeling of Yield Curves 1978Towards a Positive Theory of the Determination of Accounting Standards.2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches 2004The Economic Implications of Corporate Financial Reporting

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2013Determinants Influencing the IFRS Accounting Policy Choices of European Listed Companies

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Details

Year2010

Typepreprint

Published2010-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations14

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.1586117

openalex_workW171019502

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