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- W2281395384 abstract "In this paper I examine the valuation of pension liabilities, based on a structural equations model which permits investigating the subject of earnings management effected by adjusting the reported values of pension liabilities by the companies sponsoring defined benefit pension plans.The results of the analysis are consistent with managers manipulating the Projected Benefit Obligation when doing so helps reporting a smooth earnings trend, when the pension fund is substantially over-, or underfunded, when firms report negative income, when firms are facing financing constrains and when firms are getting close to violating debt covenants. Finally, the evidence is consistent with managers of regulated companies, such as financials and utilities, also manipulating the reported values of pension liabilities when the pension fund is substantially over-, or underfunded, when the company is getting close to violating debt covenants or when the company reports losses." @default.
- W2281395384 created "2016-06-24" @default.
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- W2281395384 date "2009-01-01" @default.
- W2281395384 modified "2023-09-25" @default.
- W2281395384 title "Do Managers Manipulate the Reported Values of the Pension Liabilities?*" @default.
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- W2281395384 doi "https://doi.org/10.2139/ssrn.1267040" @default.
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