The Impact of Accounting Standards on Pension Investment Decisions
Author:
Affiliation:
1. Siemens Group, Munich, Germany;
2. Department of Accounting, University of Exeter Business School, Exeter, UK;
3. Institute for Accounting, Auditing and Analysis, LMU Munich School of Management, Munich, Germany
Publisher
Informa UK Limited
Subject
Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance
Link
https://www.tandfonline.com/doi/pdf/10.1080/09638180.2018.1461670
Reference38 articles.
1. The impact of investor protection law on corporate policy and performance: Evidence from the blue sky laws
2. Accounting Recognition and the Determinants of Pension Asset Allocation
3. The effect of pension accounting on corporate pension asset allocation
4. The Economic Consequences of Accounting Standards: Evidence from Risk-Taking in Pension Plans
5. Managerial risk taking incentives and corporate pension policy
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