Financial reporting standards for pensions: The relationship between financial reporting and cash flow variables and changes in the interest rate assumption

An issue that has long been of interest in financial accounting research is the question of whether firms take advantage of areas in which flexibility exists in financial reporting standards in order to improve reported performance in the annual financial statements. In the early 1980s, a significant number of firms changed the interest rate assumption used in the computation of pension expense as reported on the income statement, enabling many firms to report higher net income.

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Business Administration, Accounting

Grantor

University of Illinois at Urbana-Champaign

Year dc:date

2011

Author dc:creator

• Duffy, Wendy Ann

Contributors dc:contributor

• McKeown, James C.

• Business Administration, Accounting

Statement dc:rights

• Copyright 1989 Duffy, Wendy Ann

Language dc:language

eng

Identifier

AAI9010849
(UMI)AAI9010849

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/19910