The Relation between expected rate of return on pension plans and earnings management, prospect theory.
碩士 === 國立政治大學 === 財務管理研究所 === 96 === Abstract: We try to find out the considerations for managers to set their assumptions of expected long term rate of return on pension plan assets (ROPA). First, we use the asset allocations of pension funds and historical returns to calculate the expected rate of...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/97552652046558613963 |