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Emergent frameworks in global finance: accounting standards and German supplementary pensions

Abstract:

Adoption of international and U.S. financial accounting standards by leading German corporations presages a new era in European capital markets, with important implications for the design and management of German supplementary pensions. In this paper, we first introduce financial accounting standards boards, the evolution of U.S. pension accounting standards since ERISA (1974), and the introduction of FASB 87. We emphasize the quiet campaign by national and international accounting profession...

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Publication status:
Published
Peer review status:
Peer reviewed

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Institution:
University of Oxford
Research group:
Transformations: Economy, Society and Place
Oxford college:
St Peter's College
Role:
Author
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Institution:
University of Bristol
Department:
School of Geographical Sciences
Role:
Author
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Institution:
University of Bristol
Department:
School of Geographical Sciences
Role:
Author
AIG Financial Products Corp. (London) More from this funder
Economic and Social Research Council More from this funder
Publisher:
Clark University, MA, USA
Journal:
Economic Geography Journal website
Volume:
77
Issue:
3
Pages:
250-271
Publication date:
2001-07-01
DOI:
ISSN:
0013-0095
Language:
English
Keywords:
Subjects:
UUID:
uuid:d2f6d540-950b-4dbe-9a55-42a5fbf5812c
Local pid:
ora:1937
Deposit date:
2008-05-13

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