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Fundamentals of Private Pensions
0 references·16 citing·51 second hopsampled
Fundamentals of Private Pensions (1964)Fundamentals of Private PensionsManaging Investment Risk in Defined Benefit Pension Funds (2010)Managing Investment Risk in D…The logic of pension accounting (2009)The logic of pension accounti…Pension accounting and research: A review (2009)Pension accounting and resear…Have changes in pension accounting changed pension provision? A review of the evidence (2009)Have changes in pension accou…Why are Companies Freezing Their Pensions? (2008)Why are Companies Freezing Th…Footnotes Aren't Enough: The Impact of Pension Accounting on Stock Values (2008)Footnotes Aren't Enough: The …Footnotes aren't enough: the impact of pension accounting on stock values (2008)Footnotes aren't enough: the …CEO Pensions: Disclosure, Managerial Power, and Optimal Contracting (2007)CEO Pensions: Disclosure, Man…Reforming the Defined-Benefit Pension System (2006)Reforming the Defined-Benefit…An Economic Analysis of the Consumer Bankruptcy Crisis (2004)An Economic Analysis of the C…Did Pension Plan Accounting Contribute to a Stock Market Bubble? (2003)Did Pension Plan Accounting C…Private Pensions, Mortality Risk, and the Decision to Annuitize (1999)Private Pensions, Mortality R…Determinants of Funding Strategies and Actuarial Choices for Defined‐Benefit Pension Plans* (1999)Determinants of Funding Strat…Retirement Wealth Accumulation and Decumulation: New Developments and Outstanding Opportunities (1997)Retirement Wealth Accumulatio…Pension Funds and Financial Innovation (1989)Pension Funds and Financial I…Corporate taxes and defined benefit pension plans (1988)Corporate taxes and defined b…Higher market valuation of companies with a small board of directors (1996)Econometric Analysis of Cross Section and Panel Data (2001)Corporate Governance and Equity Prices (2003)Executive Inside Debt Holdings and Creditors’ Demand for Pricing and Non-Pricing Protections (2010)Direct and indirect risk-taking incentives of inside debt (2017)Executive compensation and corporate financing policies: Evidence from CEO inside debt (2017)Optimal capital structure under corporate and personal taxation (1980)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans (1989)The Effects of the Tax Cuts and Jobs Act of 2017 on Defined Benefit Pension Contributions* (2020)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Taxes and Business Strategy: A Planning Approach (1991)The effect of financial constraints and political pressure on the management of public pension plans (2004)Uniformity versus Flexibility: Evidence from Pricing of the Pension Obligation (2007)Managerial Risk-Taking Incentives and Corporate Pension Policy (2012)Corporate pension funding policy (1976)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)An empirical assessment of the residual income valuation model (1999)Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations (2006)Cost saving and the freezing of corporate pension plans (2020)Simple formulas for standard errors that cluster by both firm and time (2010)The effect of regulation on optimal corporate pension risk (2011)Do corporations manage earnings to meet/exceed analyst forecasts? Evidence from pension plan assumption changes (2013)Corporate Pension Plans (2014)Uncertain Lifetime, Life Insurance, and the Theory of the Consumer (1965)Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information (1976)Preference Parameters and Behavioral Heterogeneity: An Experimental Approach in the Health and Retirement Study (1997)Joint Life Annuities and Annuity Demand by Married Couples (1999)The Impact of Health Status and Out-of-Pocket Medical Expenditures on Annuity Valuation (2008)Health Cost Risk: A Potential Solution To the Annuity Puzzle (2015)Pension mathematics with numerical illustrations (1977)The Stampede Toward Defined Contribution Pension Plans: Fact or Fiction? (1992)Coming Up Short: The Challenge of 401(k) Plans (2004)Do Managers of U.S. Defined Benefit Pension Plan Sponsors Use Regulatory Freedom Strategically? (2017)Independent directors and defined benefit pension plan freezes (2017)Pay me now (and later): Pension benefit manipulation before plan freezes and executive retirement (2017)Taxation and Corporate Pension Policy (1981)Does Freezing a Defined-Benefit Pension Plan Increase Company Value? Empirical Evidence (2009)Financial accounting: In communicating reality, we construct reality (1988)The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value-relevance literature for financial accounting standard setting (2001)Assessing financial reporting comparability across institutional settings: The case of pension accounting (2011)Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism (2013)Constructing, Contesting, and Overloading: A Study of Risk Management Framing (2016)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The cost of capital, corporation finance and the theory of investment (2008)Organizational Form and Accounting Choice: Are Nonprofit or For-Profit Managers More Aggressive? (2014)Financializing Stakeholder Claims (2015)The Future of Financial Reporting: Insights from Research (2018)The Quarterly Journal of Economics (2024)
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  • 1999Determinants of Funding Strategies and Actuarial Choices for Defined‐Benefit Pension Plans*118 cited
  • 2003Did Pension Plan Accounting Contribute to a Stock Market Bubble?111 cited
  • 1999Private Pensions, Mortality Risk, and the Decision to Annuitize102 cited
  • 1988Corporate taxes and defined benefit pension plans82 cited
  • 2009Pension accounting and research: A review80 cited
  • 2007CEO Pensions: Disclosure, Managerial Power, and Optimal Contracting67 cited
  • 2008Footnotes Aren't Enough: The Impact of Pension Accounting on Stock Values56 cited
  • 2009The logic of pension accounting55 cited
  • 2008Why are Companies Freezing Their Pensions?51 cited
  • 2008Footnotes aren't enough: the impact of pension accounting on stock values49 cited
  • 1989Pension Funds and Financial Innovation48 cited
  • 1997Retirement Wealth Accumulation and Decumulation: New Developments and Outstanding Opportunities47 cited
  • 2009Have changes in pension accounting changed pension provision? A review of the evidence41 cited
  • 2006Reforming the Defined-Benefit Pension System40 cited
  • 2010

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Managing Investment Risk in Defined Benefit Pension Funds
39 cited
  • 2004An Economic Analysis of the Consumer Bankruptcy Crisis38 cited