Keyphrases
Earnings Management
100%
Accounting Estimates
73%
Discount Rate
66%
Pensions
55%
Pension Plans
54%
Market Participants
42%
Pension Cost
40%
Pension Accounting
40%
Accounting Restatements
33%
Divergence of Opinion
33%
Book-tax Differences
33%
Size Matters
33%
Chief Financial Officer
33%
Auditor Size
33%
Gender Roles
33%
Firm Location
33%
Marginal Tax Rates
33%
Compensation Calculation
33%
Location Management
33%
CEO Compensation
33%
Financial Expertise
33%
Underfunding
33%
State Pensions
33%
Social Media
33%
Pension Obligation
33%
Accounting Profession
33%
Small Audit Firms
33%
Annual Effective
33%
Verbal Aggressiveness
33%
Earnings Conference Calls
33%
Defined Benefit Pension Plans
33%
Big 4 Auditors
25%
Audit Quality
25%
Discretionary Accruals
25%
Social Media Platforms
22%
Response Strategies
22%
Firm Responses
22%
Female Analyst
22%
Responses to Complaints
22%
Complaint Handling
22%
Pension Income
20%
Expected Rate of Return
17%
Sarbanes-Oxley Act
17%
Listed Companies
16%
Auditors
16%
Rural Areas
16%
Market Expectations
16%
Rural Firms
16%
Pension Benefits
16%
Accruals
16%
Economics, Econometrics and Finance
Profit
100%
Accounting Policy
100%
Expenditure
83%
Discount Rate
66%
Discretionary Accruals
50%
Propensity Score Matching
33%
Pension Obligations
33%
Retail Investors
33%
Metropolitan Area
33%
Firm Location
33%
Tax Rate
33%
Financial Managers
33%
Firm Size
33%
Investors
33%
Earnings Announcement
23%
State Government
16%
Portfolio Selection
16%
Incentives
16%
