Výsledky vyhledávání - "Kiosse, Vicky"

Autor: Witter, Tobias, Sellhorn, Thorsten, Müller, Jens, Kiosse, Vicky

We investigate how managers smooth volatility in balance sheets, using the pension accounting change IAS 19R as a shock to balance sheet volatility. This shock increases pension plans’ funding transparency, which is the source of volatility, withou

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d44d2fcff3f1db1eae8ec527a6a5e5ad

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How does the market price pension accruals?

Autor: Kiosse, Vicky, Lubberink, Martien, Peasnell, Ken

We use a cross-sectional valuation model that distinguishes between the operating and financial activities of the firm to examine the repercussions of three main alternative measures of pension expense. The GAAP Method recognizes a smoothed net pensi

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______201::7a7fccba8a45e624d5c5a651dd308809
https://eprints.lancs.ac.uk/id/eprint/48907/

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