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Bewertungsrelevanz von Rechnungslegungsinformationen über betriebliche Altersversorgungssysteme deutscher Unternehmen

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  • Jan Faβhauer

    (Justus-Liebig-Universität Gieβen)

  • Martin Glaum

    (Justus-Liebig-Universität Gieβen)

Abstract

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  • Jan Faβhauer & Martin Glaum, 2008. "Bewertungsrelevanz von Rechnungslegungsinformationen über betriebliche Altersversorgungssysteme deutscher Unternehmen," Schmalenbach Journal of Business Research, Springer, vol. 60(59), pages 72-113, January.
    • Handle: RePEc:spr:sjobre:v:60:y:2008:i:59:d:10.1007_bf03372975
    DOI: 10.1007/BF03372975
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    References listed on IDEAS

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    1. Julia Lynn Coronado & Steven A. Sharpe, 2003. "Did Pension Plan Accounting Contribute to a Stock Market Bubble?," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 34(1), pages 323-371.
    2. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 2001. "The relevance of the value relevance literature for financial accounting standard setting: another view," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 77-104, September.
    3. Clark, Gordon L. & Munnell, Alicia H. & Orszag, J. Michael (ed.), 2006. "The Oxford Handbook of Pensions and Retirement Income," OUP Catalogue, Oxford University Press, number 9780199272464, Decembrie.
    4. Holthausen, Robert W. & Watts, Ross L., 2001. "The relevance of the value-relevance literature for financial accounting standard setting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 3-75, September.
    5. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 1998. "Relative valuation roles of equity book value and net income as a function of financial health," Journal of Accounting and Economics, Elsevier, vol. 25(1), pages 1-34, February.
    6. Dechow, Patricia M. & Hutton, Amy P. & Sloan, Richard G., 1999. "An empirical assessment of the residual income valuation model1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 1-34, January.
    7. Dietmar Wellisch, 2004. "Unternehmensbesteuerung und die Finanzierung der betrieblichen Altersvorsorge," Schmalenbach Journal of Business Research, Springer, vol. 56(7), pages 599-617, November.
    8. Ball, Ray & Kothari, S. P. & Robin, Ashok, 2000. "The effect of international institutional factors on properties of accounting earnings," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 1-51, February.
    9. Daniel Bergstresser & Mihir Desai & Joshua Rauh, 2006. "Earnings Manipulation, Pension Assumptions, and Managerial Investment Decisions," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 121(1), pages 157-195.
    10. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 1992. "The market valuation implications of net periodic pension cost components," Journal of Accounting and Economics, Elsevier, vol. 15(1), pages 27-62, March.
    11. Matthias Amen, 2007. "Simulation-Based Comparison of Existent IAS 19 Accounting Options," European Accounting Review, Taylor & Francis Journals, vol. 16(2), pages 243-276.
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    Cited by:

    1. 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.

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