The smoothing of pension expenses: a panel analysis

Xiaowen Jiang ()

Review of Quantitative Finance and Accounting, 2011, vol. 37, issue 4, 476 pages

Keywords: Pension accounting; Accounting standard; Panel data dynamic model; M41; G23; G28; C23 (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (5)

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DOI: 10.1007/s11156-010-0213-0

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