@inbook{a642377f7811436ba4970efb2d88227d,
title = "Earnings Management in the Context of Pension Accounting: A Case",
author = "Reynolds-Moehrle, {Jennifer A.} and Moehrle, {Stephen R.}",
note = "ABSTRACT This case simultaneously examines pension accounting and earnings management. It is designed around a real-world company although the company name in the case is fictional. Several key concepts are demonstrated in this case: earnings management incentives, earnings management techniques, pension accounting, and accounting choice. Pension accounting involves several accounting estimates and choices.",
year = "2005",
language = "American English",
booktitle = "Global Perspectives on Accounting Education",
}