Pension plan accounting estimates and the freezing of defined benefit pension plans

By Joseph Comprix, Karl A. Muller. 2011

115 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/7bf735c567e3a12c52557b1eda3dc65d23d4a141

Citations in the corpus

• The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters (2016, unknown): “Second, we contribute to the literature on regulatory scrutiny that primarily focuses on SEC scrutiny and earnings quality (Blackburne 2014; Comprix and Muller 2011) by focusing on the tax avoidance dimension of firms’ operating environments.”
• Labor Unemployment Insurance and Earnings Management (2016, unknown): “Empirical tests of this hypothesis appear to yield mixed results (Liberty and Zimmerman, 1986; DeAngelo and DeAngelo, 1991; D’Souza et al., 2001; Comprix and Muller, 2011; Bova et al., 2013).”