Liping Chu

Shanghai University of International Business and Economics

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Scholarly Papers (1)

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Do Firms Set Pension Discount Rates Strategically?

Proceedings of the EUROFIDAI-ESSEC Paris December Finance Meeting 2023
Number of pages: 65 Posted: 09 Jul 2020 Last Revised: 25 Mar 2024
Shanghai University of International Business and Economics, Babson College - Finance Division, Michigan Technological University - College of Business and University of Cincinnati - Department of Finance - Real Estate
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Abstract:

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Pension discount rate; Low interest rate; Pension liabilities; Earnings management