The Effects of Pension Costs on Reported Earnings PDF Download
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Author: James Herman Cook
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 336
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Book Description
Author: James Herman Cook
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 336
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Book Description
Author: Paula Parker
Publisher:
ISBN:
Category :
Languages : en
Pages : 122
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Book Description
Recent earnings management studies provide evidence firms manage reported earnings to achieve certain capital market reporting objectives. This study extends earlier research by focusing directly on pension expense rather than focusing on the effect of individual pension rate assumptions. This study uses a $.10 screening technique in selecting the sample for testing. Based on a proxy for premanaged earnings, firms hypothetically missing their capital market benchmark earnings (i.e. prior year earnings target) are predicted and shown to reduce their actual pension expense to increase actual reported earnings; whereas firms hypothetically beating their capital market benchmark earnings (i.e. prior year earnings target) are predicted and shown to increase their actual pension expense to reduce their actual reported earnings. Results suggest firms use pension expense to actively and predictably manage actual reported earnings.
Author: Paula Parker
Publisher:
ISBN:
Category :
Languages : en
Pages : 15
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Book Description
Recent earnings management studies provide evidence firms manage reported earnings to achieve certain capital market reporting objectives. This study extends earlier research by focusing directly on pension expense rather than focusing on the effect of individual pension rate assumptions. This study uses a $.10 screening technique in selecting the sample for testing. Based on a proxy for premanaged earnings, firms hypothetically missing their capital market benchmark earnings (i.e. prior year earnings target) are predicted and shown to reduce their actual pension expense to increase actual reported earnings; whereas firms hypothetically beating their capital market benchmark earnings (i.e. prior year earnings target) are predicted and shown to increase their actual pension expense to reduce their actual reported earnings. Results suggest firms use pension expense to actively and predictably manage actual reported earnings.
Author: Charles Francis Louie
Publisher:
ISBN:
Category : Income accounting
Languages : en
Pages : 274
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Book Description
Author: Kenneth William Shaw
Publisher:
ISBN:
Category :
Languages : en
Pages : 242
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Book Description
Author: Zvi Bodie
Publisher: University of Chicago Press
ISBN: 0226062902
Category : Business & Economics
Languages : en
Pages : 390
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Book Description
In the past several decades, pension plans have become one of the most significant institutional influences on labor and financial markets in the U.S. In an effort to understand the economic effects of this growth, the National Bureau of Economic Research embarked on a major research project in 1980. Issues in Pension Economics, the third in a series of four projected volumes to result from thsi study, covers a broad range of pension issues and utilizes new and richer data sources than have been previously available. The papers in this volume cover such issues as the interaction of pension-funding decisions and corporate finances; the role of pensions in providing adequate and secure retirement income, including the integration of pension plans with social security and significant drops in the U.S. saving rate; and the incentive effects of pension plans on labor market behavior and the implications of plans on labor market behavior and the implications of plans for different demographic groups. Issues in Pension Economics offers important empirical studies and makes valuable theoretical contributions to current thinking in an area that will most likely continue to be a source of controversy and debate for some time to come. The volume should prove useful to academics and policymakers, as well as to members of the business and labor communities.
Author: Zvi Bodie
Publisher: University of Chicago Press
ISBN: 0226062899
Category : Business & Economics
Languages : en
Pages : 466
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Book Description
This book provides valuable information and analysis to managers, policymakers, and investment counselors in the rapidly expanding field of pension funding. American workers, too, need answers and insights on how to invest their money and plan for their retirement. fifteen of America's leading financial analysts address such pressing questions as -What is the current financial status of the elderly, and how vulnerable are they to inflation? -What is the impact of inflation on the private pension system, and what are the effects of alternative indexing schemes? -What roles can the social security system play in the provision of retirement income? -What is the effect of the tax code and the Employee Retirement Income Security Act of 1974 (ERISA) on corporate pension policy? -How well funded are corporate pension plans, and is a firm's unfunded pension liability fully reflected in the market value of its common stock? Many of the conclusions these experts reach contradict and challenge popular views, thus providing fertile ground for innovation in pension planning.
Author: Panel on Retirement Income Modeling
Publisher: National Academies Press
ISBN: 0309523478
Category : Social Science
Languages : en
Pages : 257
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Book Description
The retirement income security of older Americans and the cost of providing that security are increasingly the subject of major debate. This volume assesses what we know and recommends what we need to know to estimate the short- and long-term effects of policy alternatives. It details gaps in data and research and evaluates possible models to estimate the impact of policy changes that could affect retirement income from Social Security, pensions, personal savings, and other sources.
Author: Joseph J. Cordes
Publisher: The Urban Insitute
ISBN: 9780877667520
Category : Business & Economics
Languages : en
Pages : 522
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Book Description
"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 80
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Book Description
