Pension plan accounting estimates and the freezing of defined benefit pension plans

This study provides evidence that, when “hard” freezing their defined benefit pension plans, employers select downward biased accounting assumptions to exaggerate the economic burden of their benefit plans. Downward biased expected rates of return and discount rates allow managers to increase report...

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Veröffentlicht in:	Journal of accounting & economics 2011-02, Vol.51 (1), p.115-133
Hauptverfasser:	Comprix, Joseph, Muller, Karl A.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting methods Accounting procedures Accounting standards Bias Business accounting Defined benefit pension plans Defined benefit pension plans Pension plan freeze Expected rate of return assumption Discount rate assumption Sarbanes-Oxley Act Defined benefit plans Discount rate assumption Discount rates Estimation Estimation bias Expected rate of return assumption Investment policy Liability Pension plan freeze Pension plans Pension schemes Public Company Accounting Reform & Investor Protection Act 2002-US Rates of return Regulation Sarbanes-Oxley Act Studies U.S.A
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