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Pension Accounting Choice in Germany: Pension Discount Rate and Actuarial Gains and Losses
16 references·1 citing·38 second hop
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1977An equilibrium characterization of the term structure6,104 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1987Parsimonious Modeling of Yield Curves2,918 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches2,559 cited
  • 2004The Economic Implications of Corporate Financial Reporting1,998 cited
  • 1981Comparative International Accounting672 cited
  • 1994Estimating and Interpreting Forward Interest Rates: Sweden 1992 - 1994588 cited
  • 1994Estimating and Interpreting Foreward Interest Rates: Sweden 1992-1994426 cited
  • 2010International differences in IFRS policy choice: A research note294 cited
  • 2006The Oxford Handbook of Pensions and Retirement Income218 cited
  • 1994Estimating and Interpreting Forward Interest Rates130 cited
  • 1985Corporate Pension Policy: An Empirical Investigation116 cited

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2007
Uniformity versus Flexibility: Evidence from Pricing of the Pension Obligation
89 cited

Cited by

  • 2013Determinants Influencing the IFRS Accounting Policy Choices of European Listed Companies14 cited