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Erfassungsmethoden für versicherungsmathematische Gewinne und Verluste nach IAS 19: Motive der Wahl-rechtsentscheidung europäischer Unternehmen

Author

Listed:
  • Jan Faßhauer

    (KPMG AG Wirtschaftsprüfungsgesellschaft)

  • Martin Glaum

    (Justus-Liebig-Universität Gießen)

  • Tobias Keller

    (Justus-Liebig-Universität Gießen)

  • Donna L. Street

    (University of Dayton)

Abstract

Zusammenfassung Wir untersuchen die Wahlrechtsentscheidung europäischer Unternehmen zwischen den Methoden zur Abbildung versicherungsmathematischer G ewinne und Verluste nach IAS 19 bei der I FRS -Erstanwendung im Jahre 2005. Unseren Ergebnissen zufolge berücksichtigen Unternehmen bei dieser Entscheidung vor allem die Auswirkung auf das Eigenkapital; der GuV-Effekt im Folgejahr ist nicht signifikant. Unternehmen, die die Eigenkapitalmethode wählen, tendieren dazu, höhere („aggressivere”) Diskontierungszinssätze zu verwenden. Bei mittlerer Anteilseignerkonzentration, die als besonders effektiv für die Überwachung des Managements gilt, wird die Korridormethode bevorzugt. Die letztgenannten Befunde stehen in einem gewissen Spannungsverhältnis zur Position des IASB, das mit einer änderung von IAS 19 im Juni 2011 die Eigenkapitalmethode verbindlich vorgeschrieben hat, um so die Transparenz der Pensionsbilanzierung zu erhöhen. Schließlich stellen wir über die unternehmens-spezifischen E influssfaktoren hinaus signifikante Ländereffekte fest.

Suggested Citation

  • Jan Faßhauer & Martin Glaum & Tobias Keller & Donna L. Street, 2011. "Erfassungsmethoden für versicherungsmathematische Gewinne und Verluste nach IAS 19: Motive der Wahl-rechtsentscheidung europäischer Unternehmen," Schmalenbach Journal of Business Research, Springer, vol. 63(8), pages 774-809, December.
    • Handle: RePEc:spr:sjobre:v:63:y:2011:i:8:d:10.1007_bf03372860
    DOI: 10.1007/BF03372860
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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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