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This study aims to examine the unexpected portion of the pension discount rate to determine if the pension discount rate is being used to manage earnings for both financially healthy and financially unhealthy firms as categorized based upon their Altman z-score for bankruptcy.

Regression analysis is conducted with the unexpected portion of the pension discount rate as the dependent variable and various metrics indicating potential firm strengths and weaknesses as the independent variables.

This study finds evidence that suggests managers for both groups of firms are using their choice of discount rate to manage bottom-line earnings. These findings highlight the patterns of various firm choice differences found between the two groups and the magnitude of the differences between the groups.

Three streams of literature are considered in this research: earnings management, defined pension plans and z-score bankruptcy. This study extends prior research by examining the unexpected portion of the pension discount rate based on the z-score determination of whether a firm is considered financially healthy or financially unhealthy. Our findings highlight the impact of various firm choice differences found between the two groups of firms.

As CD‐ROM becomes more and more a standard reference and technical support tool in all types of libraries, the annual review of this technology published in Computers in Libraries magazine increases in size and scope. This year, author Susan L. Adkins has prepared this exceptionally useful bibliography which she has cross‐referenced with a subject index.

Notable Social Studies Trade Book (NSSTB) lists include books selected annually by the Book Review Committee of the National Council for the Social Studies in conjunction with the Children’s Book Council. These lists are excellent resources for teachers who use children’s literature to support social studies instruction in their classrooms. We report our analysis of award-winning titles for primary grades published from 2001-2011. Biographies and books that address topics about families are featured as a starting place for primary grades teachers to begin incorporating NSSTB into their social studies instruction. We conclude by suggesting ways for primary grade teachers to utilize the book lists each year.

Provides a bibliography of CD‐ROM for librarians, covering case studies, costs, product evaluation guidelines, databases, CDI, downloading/copyright and CD vs. online, for use when making decisions about the adoption of CD‐ROM.

The winter 1987 issue of Reference Services Review featured a bibliography of AIDS‐related materials prepared by Edmund SantaVicca, former head of Collection Management Services at Cleveland State University.