Discretionary accounting choices: The case of IAS 19 pension accounting
M Glaum, T Keller, DL Street - Accounting and Business Research, 2018 - Taylor & Francis
Based on a sample of 3207 firm-year observations for the years 2005–2013, we investigate
how stock-listed companies in France, Germany and the UK use two discretionary choices in …
how stock-listed companies in France, Germany and the UK use two discretionary choices in …
Choice of pension discount rate in financial accounting and stock prices
T Obinata - University of Tokyo, Center for International Research …, 2000 - papers.ssrn.com
Under present financial accounting standards, in Japan and in US, firms can choose
pension discount rates, which they use for earnings measurement, at their discretion. First …
pension discount rates, which they use for earnings measurement, at their discretion. First …
Joint accounting choices: An examination of firms' adoption strategies for SFAS No. 106 AND SFAS No. 109
We provide insight into an argument that firms minimize the costs imposed by new
accounting standards through their adoption choices. Focusing on two standards with …
accounting standards through their adoption choices. Focusing on two standards with …
Erfassungsmethoden für versicherungsmathematische Gewinne und Verluste nach IAS 19: Motive der Wahl-rechtsentscheidung europäischer Unternehmen
J Faßhauer, M Glaum, T Keller, DL Street - Schmalenbachs Zeitschrift für …, 2011 - Springer
We analyse the choice of European companies between different methods of accounting for
actuarial gains and losses according to IAS 19. According to our results, the immediate effect …
actuarial gains and losses according to IAS 19. According to our results, the immediate effect …
Accounting for and valuation of pensions in Norway: earnings management and whether analysts detect it
F Kinserdal - 2006 - openaccess.nhh.no
Conclusions and summary of “Accounting for and valuation of pensions in Norway; earnings
management and whether analysts detect it”“Pension accounting is a magnificent example …
management and whether analysts detect it”“Pension accounting is a magnificent example …
Research on financial reporting by defined benefit schemes
RF Baskerville - … University Centre for Accounting, Governance and …, 2007 - papers.ssrn.com
New Zealand long enjoyed a situation where there was a tradition of well-exercised
supervision of defined benefit schemes by the Government Actuary. Because …
supervision of defined benefit schemes by the Government Actuary. Because …