The Perils of Pensions: Does Pension Accounting Lead Investors and Analysts Astray?

By Marc Picconi. 2006

209 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/3f0bce16ead7c57805cd4a46c5b87060ebf88543

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Citations in the corpus

• Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices* (2011, unknown): “Prior research has shown that CFOs can assume higher expected returns on the plan assets to reduce reported pension expense (Comprix and Muller 2006; Picconi 2006).”
• Auditor Style and Financial Statement Comparability (2014, unknown): “We also examine the expected rate of return for pension assets as there is substantial flexibility in deciding the assumption that, in turn, can materially affect pension expense (Comprix and Muller 2006; Picconi 2006; Ge et al. 2011).”
• Accounting complexity, misreporting, and the consequences of misreporting (2012, background): “Second, complex accounting may allow managers to manipulate financial statements as suggested by Picconi (2006) and Bergstresser et al. (2006).”