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The Impact of Pension Assumptions on Firm Value · Study

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PreprintThe Impact of Pension Assumptions on Firm Value

Stephen V. Brown2005

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Preprintgreen2005

The Impact of Pension Assumptions on Firm Value

Stephen V. Brown

32 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and Valuation Research

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References

1977Determinants of corporate borrowing 1991Earnings Management During Import Relief Investigations 1997Earnings management to avoid earnings decreases and losses 1994Accounting earnings and cash flows as measures of firm performance 1997Changes in the value-relevance of earnings and book values over the past forty years 2001Empirical research on accounting choice 1980Financial Theory and Corporate Policy.1996The pricing of discretionary accruals

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2007The Impact of Pension Freezes on Firm Value

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2004The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accrualsthesis · 8 shared references 2001Capital markets research in accountingarticle · 7 shared references 2010The effectiveness of corporate governance and external audit on constraining earnings management practice in the UKthesis · 7 shared references 2007Uniformity versus Flexibility: Evidence from Pricing of the Pension Obligationarticle · 7 shared references 2008Earnings Quality and Earnings Management: The Role of Accounting Accrualsthesis · 7 shared references 2010Understanding earnings quality: A review of the proxies, their determinants and their consequencesarticle · 6 shared references

Details

Year2005

Typepreprint

Published2005-07-07

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations32

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.596666

openalex_workW1512405244

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