Earnings management when firms face mandatory contributions

PurposeIn this paper, we aim to answer two questions. First, whether firms manipulate reported earnings via pension assumptions when facing mandatory contributions. Second, whether firms alter their earnings management behavior when the Financial Accounting Standard Board (FASB) mandates disclosure...

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Veröffentlicht in:	China finance review international 2021-10, Vol.11 (4), p.522-551
Hauptverfasser:	Qin, Yiyi, Cai, Jun, Wei, Steven
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Asset allocation Capital expenditures Disclosure Earnings management Equity Fiscal years Investment policy Investments Overfunded pension plans Pension plan funding Present value Underfunded pension plans
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