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The Economic Consequences of Accounting Standards: Evidence from Risk-Taking in Pension Plans
16 references·2 citing·41 second hop
The Economic Consequences of Accounting Standards: Evidence from Risk-Taking in Pension Plans (2017)The Economic Consequences of Accounting S…Pension Fund Asset Allocation and Liability Discount Rates (2017)Pension Fund Asset Allocation…A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research (2016)A Real Effects Perspective to…Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Can Big 4 versus Non-Big 4 Di…Chief Executive Officer Equity Incentives and Accounting Irregularities (2009)Chief Executive Officer Equit…Risk Shifting versus Risk Management: Investment Policy in Corporate Pension Plans (2008)Risk Shifting versus Risk Man…Financial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…The Perils of Pensions: Does Pension Accounting Lead Investors and Analysts Astray? (2006)The Perils of Pensions: Does …Earnings Manipulation, Pension Assumptions, and Managerial Investment Decisions (2006)Earnings Manipulation, Pensio…The economic implications of corporate financial reporting (2005)The economic implications of …Economic consequences of accounting standards (1988)Economic consequences of acco…An Empirical Investigation of Pension Fund Property Rights. (1986)An Empirical Investigation of…The Impact of Merger-Related Regulations on the Shareholders of Acquiring Firms (1983)The Impact of Merger-Related …Taxation and Corporate Pension Policy (1981)Taxation and Corporate Pensio…The Tax Consequences of Long-Run Pension Policy (1980)The Tax Consequences of Long-…The Principles of Corporate Pension Finance (1977)The Principles of Corporate P…Corporate pension funding policy (1976)Corporate pension funding pol…The Impact of Accounting Standards on Pension Investment Decisions (2018)The Impact of Accounting Stan…State Pension Accounting Estimates and Strong Public Unions (2018)State Pension Accounting Esti…The Pricing of Options and Corporate Liabilities (1973)Theory of Rational Option Pricing (1973)The Effect of Voluntary Spin‐off Announcements on Shareholder Wealth (1983)Theory of rational option pricing (2005)Determinants of corporate borrowing (1977)On financial contracting (1979)Measuring security price performance (1980)Consistent Covariance Matrix Estimation with Cross-Sectional Dependence and Heteroskedasticity in Financial Data (1989)Shredded Reputation: The Cost of Audit Failure (2002)The Econometrics of Event Studies (2004)Auditor size and audit quality (1981)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Performance matched discretionary accrual measures (2005)A Framework for Understanding and Researching Audit Quality (2011)Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Corporate Environmental Responsibility and the Cost of Capital: International Evidence (2016)The Structure of Corporate Ownership: Causes and Consequences (1985)Corporate governance, chief executive officer compensation, and firm performance (1999)Why do CFOs Become Involved in Material Accounting Manipulations? (2010)The incentives for tax planning (2011)Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting? (2013)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Moral Hazard and Observability (1979)Corporate financing and investment decisions when firms have information that investors do not have (1984)Banks’ Financial Reporting and Financial System Stability (2016)Real Effects of Private Country-by-Country Disclosure (2019)How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation? (2021)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Status quo bias in decision making (1988)How Do Pensions Affect Corporate Capital Structure Decisions? (2009)Dynamic risk management (2013)Optimal Asset Location and Allocation with Taxable and Tax‐Deferred Investing (2004)Strategic asset allocation with liabilities: Beyond stocks and bonds (2008)The World Price of Earnings Opacity (2003)The Information Role of Conservatism (2008)An Examination of Corporate Tax Shelter Participants (2009)
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References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 2010Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?1,024 cited
  • 2009Chief Executive Officer Equity Incentives and Accounting Irregularities876 cited
  • 1983The Impact of Merger-Related Regulations on the Shareholders of Acquiring Firms547 cited
  • 1976Corporate pension funding policy413 cited
  • 1981Taxation and Corporate Pension Policy342 cited
  • 1980The Tax Consequences of Long-Run Pension Policy317 cited
  • 2016A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research317 cited
  • 2008Risk Shifting versus Risk Management: Investment Policy in Corporate Pension Plans307 cited
  • 1986An Empirical Investigation of Pension Fund Property Rights.266 cited
  • 1988Economic consequences of accounting standards246 cited
  • 2006Earnings Manipulation, Pension Assumptions, and Managerial Investment Decisions242 cited
  • 2017Pension Fund Asset Allocation and Liability Discount Rates233 cited
  • 2006The Perils of Pensions: Does Pension Accounting Lead Investors and Analysts Astray?

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219 cited
  • 1977The Principles of Corporate Pension Finance192 cited
  • Cited by

    • 2018The Impact of Accounting Standards on Pension Investment Decisions32 cited
    • 2018State Pension Accounting Estimates and Strong Public Unions21 cited