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Keywords: shareholder wealth
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Journal Articles
The Impact of Changes in Pension Accounting under IAS 19R on Shareholder Wealth
Available to Purchase
Journal of International Accounting Research (2023) 22 (2): 1–30.
Published: 01 July 2023
... that market reactions vary with discretion in actuarial assumptions and funded status. Overall, our results document how investors respond to the amendments to pension accounting rules under IAS 19R. pension accounting IAS 19R market reaction shareholder wealth This study examines the effects...
