WHU - Otto Beisheim School of Management
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Pensions, Pension Accounting, Value Relevance, Earnings Management
international accounting standards, disclosure, analysts, forecast error, structural equation model
Goodwill, goodwill impairment, impairment-only approach, business combinations, earnings management
economic exposure, exchange rates
Pension Accounting, Fair Value, Value Relevance, Bootstrap Procedure
hedge accounting, hedging, IAS 39, derivatives, risk management, SFAS 133
IFRS, goodwill, impairment testing, timeliness, enforcement, managerial discretion
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File name: JIFM090.
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IAS 19, Pension accounting, Defined benefit pension plans, Actuarial gains/losses, Accounting choice
File name: JIFM.
IFRS, compliance, business combinations, cross-national analysis, goodwill, impairment testing, IFRS 3, IAS 36
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