Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Paraskevi Vicky Kiosse"'
Publikováno v:
European Management Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c5bca9c3ac5ed1bff87acd0480716c1d
https://doi.org/10.1016/j.emj.2022.04.001
https://doi.org/10.1016/j.emj.2022.04.001
Publikováno v:
Human Resource Management Journal. 31:603-618
The future of defined benefit (DB) pensions is a hotly debated topic in reward management. Drawing on agency and managerial power theories, the conditions under which CEOs can affect their sustainability have been examined. We show that when the CEO
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6b33e8c9f07c266ffc9961695df88171
https://doi.org/10.1111/1748-8583.12329
https://doi.org/10.1111/1748-8583.12329
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::972c36d45530a59505b7a2379f88a7fc
https://doi.org/10.2139/ssrn.4300305
https://doi.org/10.2139/ssrn.4300305
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7df1ff73e9c7cb4362b0283e71521a19
https://doi.org/10.2139/ssrn.4304645
https://doi.org/10.2139/ssrn.4304645
We study changes in financial policies following a regulatory shock to the accounting transparency of defined benefit pension plans. We estimate the hidden pension deficits of French companies subject to mandatory IAS 19 adoption in 2005 using disclo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::31d6a7898e572d2985728b8d27af3aa9
http://hdl.handle.net/11565/4040633
http://hdl.handle.net/11565/4040633
Publikováno v:
SSRN Electronic Journal.
This paper examines the effect of unemployment risk on pension investment decisions of defined benefit (DB) pension plans. In particular, we examine whether unemployment insurance (UI) benefits result in increases in pension investment risk. Using fi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1e07b7003da16b8db82705f2091a8a30
https://doi.org/10.2139/ssrn.3593225
https://doi.org/10.2139/ssrn.3593225
Publikováno v:
European Accounting Review. 28:1-33
This study analyzes the ‘real’ effects of accounting standards in the context of defined benefit pension plans. Specifically, we examine the impact of IAS 19R, which increases expected pension-indu...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cd23fac1955a6df06ff1d5ce3262f3d9
https://doi.org/10.1080/09638180.2018.1461670
https://doi.org/10.1080/09638180.2018.1461670
Publikováno v:
Journal of Accounting, Auditing & Finance. 32:209-240
The frequency of non-GAAP (or “pro forma”) reporting has continued to increase in the United States over the last decade, despite preliminary evidence that regulatory intervention led to a decline in non-GAAP disclosures. In particular, the Sarba
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d73ef768365f3d2094a691be1d822c8b
https://doi.org/10.1177/0148558x15599131
https://doi.org/10.1177/0148558x15599131
Autor:
Justin Chircop, Paraskevi Vicky Kiosse
Publikováno v:
Accounting Forum. 39:268-280
We examine the characteristics of firms that lobbied on the 2010 Exposure Draft (ED) on pensions and find that signalling influences the decision to lobby. Further, we examine preparer's position to two important proposals in the ED. We find that pre
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::daa7bf27910d4de72d962da65c77e2c9
https://doi.org/10.1016/j.accfor.2015.09.002
https://doi.org/10.1016/j.accfor.2015.09.002
Publikováno v:
SSRN Electronic Journal.
This study analyzes the ‘real’ effects of accounting standards in the context of defined benefit pension plans. Specifically, we examine IAS 19R, which increases expected pension-induced equity volatility by eliminating the so-called ‘corridor
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::29fc9a0c243dd5484638741b68ea3119
https://doi.org/10.2139/ssrn.2995076
https://doi.org/10.2139/ssrn.2995076