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Earnings Management Strategy of Pension Plan Changing Firms.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Earnings Management Strategy of Pension Plan Changing Firms./
作者:	Chen, Wei.
面頁冊數:	1 online resource (95 pages)
附註:	Source: Dissertations Abstracts International, Volume: 84-04, Section: A.
Contained By:	Dissertations Abstracts International84-04A.
標題:	Finance. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=30156868click for full text (PQDT)
ISBN:	9798351464169

Earnings Management Strategy of Pension Plan Changing Firms.
Chen, Wei.

Earnings Management Strategy of Pension Plan Changing Firms. - 1 online resource (95 pages)

Source: Dissertations Abstracts International, Volume: 84-04, Section: A.

Thesis (Ph.D.)--The University of Texas at Arlington, 2022.

Includes bibliographical references

This study investigates the earnings management strategy of defined benefit pension plan changing firms. I provide the evidence that managers engage in cash conservation activities and real earnings management in response to the changes in funding status and pension income through the manipulation of pension assumptions before and after pension freezing. These results suggest that earnings management through pension assumptions affects the normal operations of the firm through real activities during the defined benefit plan pension freezing. I also provide evidence that pension termination firms exhibit a lower level of discretionary accruals after the termination, suggesting the downsizing of a pension plan serves as a tool for earnings management. These findings provide evidence that firms alter earnings management strategy and engage in cash saving activities in response to the changes in pension assumptions during the pension freezing and the changes in the pension structure during the pension termination.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2023

Mode of access: World Wide Web

ISBN: 9798351464169Subjects--Topical Terms:

542899
Finance.
Subjects--Index Terms:

Pension freezingIndex Terms--Genre/Form:

542853
Electronic books.

Earnings Management Strategy of Pension Plan Changing Firms.
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500 $a Source: Dissertations Abstracts International, Volume: 84-04, Section: A.
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504 $a Includes bibliographical references
520 $a This study investigates the earnings management strategy of defined benefit pension plan changing firms. I provide the evidence that managers engage in cash conservation activities and real earnings management in response to the changes in funding status and pension income through the manipulation of pension assumptions before and after pension freezing. These results suggest that earnings management through pension assumptions affects the normal operations of the firm through real activities during the defined benefit plan pension freezing. I also provide evidence that pension termination firms exhibit a lower level of discretionary accruals after the termination, suggesting the downsizing of a pension plan serves as a tool for earnings management. These findings provide evidence that firms alter earnings management strategy and engage in cash saving activities in response to the changes in pension assumptions during the pension freezing and the changes in the pension structure during the pension termination.
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538 $a Mode of access: World Wide Web
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653 $a Pension assumption estimates
653 $a Earnings management
653 $a Cash conservation
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