Pension Accounting and Corporate Earnings: The World According to GAAP

Topics:
Accounting software,
GAAP,
GAAP and GAAS
Tags:
Accounting,
Operational Accounting,
Investment,
Human Resources,
GAAP,
Financial Services,
Financial Accounting,
Finance,
Federal Reserve Bank Of Boston,
Equity,
...
Source:
Federal Reserve Bank of Boston

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Overview: The underlying premise of the study presented in this paper is that current pension plan accounting has two important negative effects. First, it distorts the measurement of earnings and net worth in the short run, as well as the pattern of earnings over future periods. Second, this distortion can send incorrect signals to investors about a firm's health, resulting in the mispricing of a firm's outstanding debt and equity instruments. The author demonstrates how these distortions are introduced, examines the magnitude of the distortions, and discusses proposals for reform.

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Format: PDF | Size: 742KB | Date: Dec 2005 | Pages: 48

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