Earnings Manipulation and Managerial Investment Decisions: Evidence from Sponsored Pension Plans
收藏NBER2004-06-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w10543
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资源简介：
Managers appear to manipulate firm earnings when they characterize pension assets to capital markets and alter investment decisions to justify, and capitalize on, these manipulations. We construct a measure of the sensitivity of reported earnings to the assumed long-term rate of return on pension
提供机构：
美国国家经济研究局
创建时间：
2004-06-01
