Using Pension Expense to Manage Earnings: Implications for FASB Standards. Using Pension Expense to Manage Earnings: Implications for FASB Standards.

Using Pension Expense to Manage Earnings: Implications for FASB Standards‪.‬

Academy of Accounting and Financial Studies Journal 2007, Sept, 11, 3

Academy of Accounting and Financial Studies Journal
    • €2.99
    • €2.99

Publisher Description

ABSTRACT Recent studies provide convincing evidence firms manage reported earnings to achieve certain capital market reporting objectives. However, there is little empirical evidence on what levers firms use to manage their reported earnings.

GENRE
Business & Personal Finance
RELEASED
2007
1 September
LANGUAGE
EN
English
LENGTH
26
Pages
PUBLISHER
The DreamCatchers Group, LLC
PROVIDER INFO
The Gale Group, Inc., a Delaware corporation and an affiliate of Cengage Learning, Inc.
SIZE
287.4
KB

More Books Like This

Choice of Performance Measure in a Bonus Plan: Managerial Opportunism Or Efficient Contracting?(Manuscripts) Choice of Performance Measure in a Bonus Plan: Managerial Opportunism Or Efficient Contracting?(Manuscripts)
Choice of Performance Measure in a Bonus Plan: Managerial Opportunism Or Efficient Contracting?(Manuscripts)
2000
Managing Pension and Retirement Plans Managing Pension and Retirement Plans
Managing Pension and Retirement Plans
2004
International Perspectives on Accounting and Corporate Behavior International Perspectives on Accounting and Corporate Behavior
International Perspectives on Accounting and Corporate Behavior
2014
Earnings Management: The Case of Other Postemployment Benefits and SFAS No. 106 (Manuscripts) (Statement of Financial Accounting Standard) Earnings Management: The Case of Other Postemployment Benefits and SFAS No. 106 (Manuscripts) (Statement of Financial Accounting Standard)
Earnings Management: The Case of Other Postemployment Benefits and SFAS No. 106 (Manuscripts) (Statement of Financial Accounting Standard)
2002
Earnings Smoothing, Executive Compensation, And Corporate Governance: Evidence from the Property-Liability Insurance Industry. Earnings Smoothing, Executive Compensation, And Corporate Governance: Evidence from the Property-Liability Insurance Industry.
Earnings Smoothing, Executive Compensation, And Corporate Governance: Evidence from the Property-Liability Insurance Industry.
2011
Life Cycle Investing and Occupational Old-Age Provision in Switzerland Life Cycle Investing and Occupational Old-Age Provision in Switzerland
Life Cycle Investing and Occupational Old-Age Provision in Switzerland
2008

More Books by Academy of Accounting and Financial Studies Journal

Loan Pricing: A Pricing Approach Based on Risk (Manuscripts) Loan Pricing: A Pricing Approach Based on Risk (Manuscripts)
Loan Pricing: A Pricing Approach Based on Risk (Manuscripts)
2001
Assessment of Internal Auditing by Audit Committees. Assessment of Internal Auditing by Audit Committees.
Assessment of Internal Auditing by Audit Committees.
2010
An Empirical Study About the Degree of Coincidence of Local Government Financial Reporting in the USA and Spain with the IPSAS of the Ifac (Manuscripts) (International Public Sector Accounting Standards) (International Federation of Accountants) An Empirical Study About the Degree of Coincidence of Local Government Financial Reporting in the USA and Spain with the IPSAS of the Ifac (Manuscripts) (International Public Sector Accounting Standards) (International Federation of Accountants)
An Empirical Study About the Degree of Coincidence of Local Government Financial Reporting in the USA and Spain with the IPSAS of the Ifac (Manuscripts) (International Public Sector Accounting Standards) (International Federation of Accountants)
2001
Financial Statement Footnote Disclosures-Purposes, Subject and Number: The Hong Kong Experience (Manuscripts) Financial Statement Footnote Disclosures-Purposes, Subject and Number: The Hong Kong Experience (Manuscripts)
Financial Statement Footnote Disclosures-Purposes, Subject and Number: The Hong Kong Experience (Manuscripts)
2004
The Effect of SFAS No. 128 on Reported EPS and Price/Earnings Ratios (Manuscripts) (Financial Report) The Effect of SFAS No. 128 on Reported EPS and Price/Earnings Ratios (Manuscripts) (Financial Report)
The Effect of SFAS No. 128 on Reported EPS and Price/Earnings Ratios (Manuscripts) (Financial Report)
2000
Duties of Accounting Clerks During the Civil War and Their Influence on Current Accounting Practices (Manuscripts) Duties of Accounting Clerks During the Civil War and Their Influence on Current Accounting Practices (Manuscripts)
Duties of Accounting Clerks During the Civil War and Their Influence on Current Accounting Practices (Manuscripts)
2004