We compare the value and credit relevance of financial statements under fair-value and
smoothing (SFAS-87) models of pension accounting. While fair-value improves the credit …

This paper empirically examines the role of expected rate of return on pension assets
reported under SFAS 87 as a tool for meeting and beating earnings targets and its effect on …

We use a cross-sectional valuation model that distinguishes between the operating and
financial activities of the firm to examine the repercussions of three main alternative …

This study examines whether managers are likely to exercise discretion in determining
pension plan actuarial assumptions to meet or exceed earnings targets. According to current …

Purpose This study aims to examine the unexpected portion of the pension discount rate to
determine if the pension discount rate is being used to manage earnings for both financially …

We compare the value and credit relevance of financial statements under fair-value and
smoothing (essentially SFAS-87) models of pension accounting. The fair-value model does …

O objetivo do estudo foi identificar as características corporativas associadas com as
escolhas contábeis no reconhecimento dos planos de pensão de benefício definido …

우리나라의 퇴직급여제도 중 확정급여제도는 보험수리적기법에 의해 퇴직급여채무와 비용을
추정하는 방식으로 보험수리적가정의 결정과정에서 경영자의 주관적 판단과 재량이 개입될 …

Achieving the required returns for investors is an ongoing challenge. This research
investigates the dominant framework for investing, the Capital Asset Pricing Model (CAPM) …

우리나라의 퇴직급여제도 중 확정급여제도는 보험수리적기법에 의해 퇴직급여채무와 비용을
추정하는 방식으로 보험수리적가정의 결정과정에서 경영자의 주관적 판단과 재량이 개입될 …