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- W147987875 abstract "This paper examines the effects of firms’ financial factors on discount rate choices for pension accounting. Pension obligations are calculated based on firms’ future prospects; therefore, firms have to use assumptions to estimate obligations. Several prior papers show that managers change their actuarial assumptions to reduce their pension obligations and manage their earnings. Japanese accounting standard for employee benefits had required firms until 2008 to determine their discount rates with consideration of an average discount rate of past five-year market yields, whereas IFRS and US-GAAP require firms to review their discount rates annually. In this paper, five factors were included in order — profitability, leverage, pension funding status, cash flows from operating activities, and tax-paying status — to determine whether Japanese firms also use discount rates for earnings management. The results suggest that profitability, leverage, pension funding status, and cash flows from operating activities can be factors for firm managers to determine or change firms’ discount rates. Therefore, firms’ other financial factors affect the setting of discount rates. The conclusion is that Japanese firms also manage earnings through pension accounting." @default.
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- W147987875 date "2011-03-01" @default.
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- W147987875 title "Determinants of Changes and Levels in Discount Rates for Defined-Benefit Pension Plans" @default.
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