Concepedia

Pension Accounting Differences

Pension Accounting Differences is a type of book-tax difference that arises specifically from discrepancies between the accounting treatment of pension expenses under Generally Accepted Accounting Principles (GAAP) and the tax treatment of such expenses under the Internal Revenue Code.

4

Publications

187

Citations

9

Authors

11

Institutions

Publications per year

2017–2026

1

Parents

Publications

4

The effect of pension accounting on corporate pension asset allocation

Eli Amir, Yanling Guan, Dennis Oswald · Review of Accounting Studies · 2009 · 118 citations

, , +14

The Impact of Accounting Standards on Pension Investment Decisions

Christian Barthelme, Paraskevi Vicky Kiosse, Thorsten Sellhorn · European Accounting Review · 2018 · 32 citations · Full text

, , +14

Simulation-Based Comparison of Existent IAS 19 Accounting Options

Matthias Amen · European Accounting Review · 2007 · 24 citations

, , +13

International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms

Mary E. Barth, Greg Clinch · SSRN Electronic Journal · 1996 · 13 citations · Full text

, , +17

1–4 of 4

Authors

9

  1. GC
    Greg Clinch

    The University of Melbourne, Australia

    1 publications · 13 citations

    1

    h-index

  2. DO
    Dennis Oswald

    University of Michigan, United States

    1 publications · 118 citations

    1

    h-index

  3. EA
    Eli Amir

    Tel Aviv University, Israel

    1 publications · 118 citations

    1

    h-index

  4. MA
    Matthias Amen

    University of Bern, Switzerland

    1 publications · 24 citations

    1

    h-index

  5. ME
    Mary E. Barth

    Stanford University, United States

    1 publications · 13 citations

    1

    h-index

1–5 of 9

Institutions

11

  1. Ludwig-Maximilians-Universität München

    Munich, Germany

    1 h-index

    1 publications

    32 citations

  2. London Business School

    London, United Kingdom

    1 h-index

    1 publications

    118 citations

  3. Siemens (Germany)

    Munich, Germany

    1 h-index

    1 publications

    32 citations

  4. University of Hong Kong

    Pok Fu Lam, Hong Kong

    1 h-index

    1 publications

    118 citations

  5. Munich Business School

    Munich, Germany

    1 h-index

    1 publications

    32 citations

  6. University of Michigan

    Ann Arbor, United States

    1 h-index

    1 publications

    118 citations

  7. UNSW Sydney

    Sydney, Australia

    1 h-index

    1 publications

    13 citations

  8. Stanford University

    Stanford, United States

    1 h-index

    1 publications

    13 citations

1–8 of 11

Venues

  1. European Accounting Review

    EAR · 2 publications · 56 citations

    2

    h-index

  2. Review of Accounting Studies

    1 publications · 118 citations

    1

    h-index

  3. SSRN Electronic Journal

    Repository · 1 publications · 13 citations

    1

    h-index

1–3