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Accounting and business research, ISSN 0001-4788, 02/2017, Volume 47, Issue 2, pp. 123 - 143
We use a panel data set of UK-listed companies over the period 2005-2009 to analyse the actuarial assumptions used to value pension plan liabilities under IAS... 
managerial discretion | IAS 19 | liability valuation | actuarial assumptions | Business & Economics | Business, Finance | Social Sciences | Life expectancy | Valuation | Mortality | Companies | International accounting standards | Pensions | Discretion | Inflation | Panel data | Financing | Assumptions | Pension plan funding | Pension plans | Beneficiaries
Journal Article
Strategic management journal, ISSN 0143-2095, 08/2011, Volume 32, Issue 8, pp. 797 - 819
Journal Article
Journal of management and governance, ISSN 1385-3457, 3/2016, Volume 20, Issue 1, pp. 179 - 200
Journal Article
Journal for East European management studies, ISSN 0949-6181, 2018, Volume 23, Issue 1, pp. 106 - 127
... implications, indicating that privatisation efforts may meet with strong resistance from managers who enjoy a high level of discretion in SOEs. Keywords: managerial... 
Managerial autonomy | State-owned enterprise | State-owned company | CEO | Performance | Privatisation | Business & Economics | Social Sciences | Management | Strategic management | Financial performance | Public enterprise | Chief executives | Organization theory | Discretion | Resistance | Positive thought | Privatization | Corporate governance | Chief executive officers | Organizational performance | Autonomy
Journal Article