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An Empirical Analysis of Factors Associated with Changes in Pension-Plan Interest-Rate Assumptions
15 references·13 citing·46 second hop
An Empirical Analysis of Factors Associated with Changes in Pension-Plan Interest-Rate Assumptions (1996)An Empirical Analysis of Factors Associat…Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Managing Financial Reports of…Effectiveness of accounting-based dividend covenants (1990)Effectiveness of accounting-b…Aggregation of test statistics (1990)Aggregation of test statisticsWhy do firms terminate their overfunded pension plans? (1989)Why do firms terminate their …An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans (1989)An empirical analysis of the …Earnings Management in an Overlapping Generations Model (1988)Earnings Management in an Ove…An Explanation for Accounting Income Smoothing (1988)An Explanation for Accounting…The effect of accounting procedure changes on CEOs' cash salary and bonus compensation (1987)The effect of accounting proc…Income Smoothing and Incentives: Empirical Tests Using Accounting Changes. 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(2006)The Modern Corporation and Private Property (1933)The Voluntary Restructuring of Large Firms In Response to Performance Decline (1992)Earnings Management to Avoid Losses and Earnings Decreases: Are Analysts Fooled?* (2003)International Financial Reporting Standards and the quality of financial statement information (2010)The effects of bonus schemes on accounting decisions (2011)The Impact of Family Control on the Performance and Financial Characteristics of Family Versus Nonfamily Businesses in Japan: A Matched-Pair Investigation (2008)
this work references cited by second hop

References

  • 1979On financial contracting2,901 cited
  • 1988An Explanation for Accounting Income Smoothing907 cited
  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 1988Earnings Management in an Overlapping Generations Model730 cited
  • 1981An income strategy approach to the positive theory of accounting standard setting/choice436 cited
  • 1982Stockholder-bondholder conflict and dividend constraints394 cited
  • 1979Some economic determinants of accounting policy choice372 cited
  • 1987Income Smoothing and Incentives: Empirical Tests Using Accounting Changes.371 cited
  • 1990Effectiveness of accounting-based dividend covenants294 cited
  • 1981Determinants of the corporate decision to capitalize interest242 cited
  • 1990Aggregation of test statistics216 cited
  • 1983The effects of debt covenants and political costs on the choice of accounting methods202 cited
  • 1987The effect of accounting procedure changes on CEOs' cash salary and bonus compensation182 cited
  • 1989Why do firms terminate their overfunded pension plans?83 cited
  • 1989An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans

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65 cited

Cited by

  • 2007Earnings management, expected returns on pension assets, and resource allocation decisions46 cited
  • 2017Do Managers of U.S. Defined Benefit Pension Plan Sponsors Use Regulatory Freedom Strategically?41 cited
  • 1999Vingt ans de recherche positive en comptabilité financière41 cited
  • 1999Options Reporting and the Political Costs of CEO Pay38 cited
  • 2012Changes in the Funded Status of Retirement Plans after the Adoption of SFAS No. 158: Economic Improvement or Balance Sheet Management?33 cited
  • 2005The Impact of Pension Assumptions on Firm Value32 cited
  • 2003Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK31 cited
  • 2016Discretion in accounting for pensions under IAS 19: using the ‘magic telescope’?28 cited
  • 2014An Analysis of Critical Accounting Estimate Disclosures of Pension Assumptions27 cited
  • 1998Firms' Choice of Estimation Parameters: Empirical Evidence from SFAS 10626 cited
  • 2017Discretionary accounting choices: the case of IAS 19 pension accounting24 cited
  • 2012Determinants of expected rate of return on pension assets: evidence from the UK22 cited
  • 2018Executive compensation and cash contributions to defined benefit pension plans20 cited