Do corporations manage earnings to meet/exceed analyst forecasts? : evidence from pension plan assumption changes
Year of publication: |
2014
|
---|---|
Authors: | An, Heng ; Lee, Yul W. ; Zhang, Ting |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 19.2014, 2, p. 698-735
|
Subject: | Earnings management | Analyst earnings forecasts | Defined benefit pension plan | Expected rate of return on pension plan assets | Prognose | Forecast | Finanzanalyse | Financial analysis | Pensionskasse | Pension fund | Betriebliche Altersversorgung | Occupational pension plan | Bilanzpolitik | Accounting policy | Gewinnprognose | Earnings announcement | Gewinn | Profit | Altersvorsorge | Retirement provision | Kapitaleinkommen | Capital income | Prognoseverfahren | Forecasting model |
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