Bernhard Pellens

University of Bochum

Universit├Ątsstra├če 150

Bochum, NRW 44780

Germany

SCHOLARLY PAPERS

2

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Scholarly Papers (2)

1.

Improving Creditor Protection Through IFRS Reporting and Solvency Tests

Number of pages: 26 Posted: 19 Oct 2006
Bernhard Pellens and Thorsten Sellhorn
University of Bochum and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,020 (25,273)
Citation 2

Abstract:

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capital maintenance, solvency test, creditor protection, EU, IFRS

2.

Funding Strategies for Defined Benefit Pension Plans and the Measurement of Leverage Risk

Schmalenbach Business Review, No. 2, pp. 3-33, May 2005
Number of pages: 32 Posted: 25 May 2005
Bernhard Pellens and Nils Crasselt
University of Bochum and Wuppertal University
Downloads 244 (146,917)

Abstract:

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Pension funding, leverage risk, rating agencies