Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations

Journal of Accounting and Economics

Volumn 42, Issue 3, 2006, Pages 385-416

  Comprix, Joseph ^a   Muller III, Karl A ^b  

^a ARIZONA STATE UNIVERSITY   (United States)

^b PENNSYLVANIA STATE UNIVERSITY   (United States)

Author keywords

Earnings management; Executive compensation; Pension expected rate of return estimate

Indexed keywords

EID: 33748449337     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2005.12.002     Document Type: Article

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