Tobias Keller

University of Giessen

Giessen

Germany

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Scholarly Papers (1)

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Discretionary Accounting Choices: The Case of IAS 19 Pension Accounting

Forthcoming in Accounting and Business Research
Posted: 19 Jul 2017
Martin Glaum, Tobias Keller and Donna L. Street
WHU - Otto Beisheim School of Management, University of Giessen and University of Dayton - Accounting

Abstract:

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IAS 19, Pension accounting, Defined benefit pension plans, Actuarial gains/losses, Accounting choice