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Most observers believe SFAS 158 is likely to have a dramatic impact on the perception of financial risk for firms with DBPP. In our study we investigate two possible outcomes.
The big problem here is that most accountants do not understand pension accounting, so it is difficult to get a read on how financial advisors and market participants will change their opinions of firms with DBPP. We test how the market will react in the short run with standard event studies on significant dates surrounding implementation of SFAS 158.
In addition, an SEC study of 200 firms with DBPP suggests that the discount rates used to calculate the PBO were at the high end of what would be considered reasonable (Soroosh and Espahbodi 2007).
The DBPP (n.d.) regards the term psychologist as a protected title and states that only individuals with a master's degree in psychology from a university can use the title of psychologist.
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