Excess of the PBO over the ABO and hard pension freezes
Author:
Publisher
Springer Science and Business Media LLC
Subject
Finance,General Business, Management and Accounting,Accounting
Link
http://link.springer.com/content/pdf/10.1007/s11156-014-0487-8.pdf
Reference62 articles.
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4. Barth ME, Kasznik R (1999) Share repurchases and intangible assets. J Account Econ 28:211–241
5. Barth ME, Clinch G, Shibano T (2003) Market effects of recognition and disclosure. J Account Res 41:581–609
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