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The Impact of Pension Assumptions on Firm Value

The Impact of Pension Assumptions on Firm Value The association between disclosed financial accounting data and firm value is examined, while incorporating the effect of managerial discretion in ...
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Description: The association between disclosed financial accounting data and firm value is examined, while incorporating the effect of managerial discretion in reporting those data. Assumptions used to compute a firm's pension liability are addressed. These findings suggest that analysts recognize managers' use of unjustified assumptions and the disclosed accounting numbers are appropriately discounted.
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- Authors: STEPHEN BROWN
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Pension accounting

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The Impact of Pension Assumptions on Firm Value