Sager, MarcMarcSager2023-04-132023-04-132018https://www.alexandria.unisg.ch/handle/20.500.14171/101517enPension AccountingIAS 19ARR 16Value-RelevanceSwiss Pension Plans"The Swiss Pension Accounting Controversy": an Empirical Investigation of the Value-Relevance of Swiss Pension Plansdoctoral thesis