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Earnings Manipulation and Managerial Investment Decisions: Evidence from Sponsored Pension Plans
National Bureau of Economic Research [NBER]Link to more items from this source
June 7, 2004
Working paper by Daniel Bergstresser, Mihir A. Desai and Joshua Rauh. Excerpt: Managers are more aggressive with assumed long-term rates of return when their assumptions have a greater impact on reported earnings. Managers also increase assumed rates of return as they prepare to acquire other firms and as they exercise stock options, further confirming the opportunistic nature of these increases. Decisions about assumed rates of return, in turn, influence asset allocation within pension plans.

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