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Pension Funding Decisions, Interest Rate Assumptions and Share Prices

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References

2008The cost of capital, corporation finance and the theory of investment8,614 cited
1963The Investment, Financing, and Valuation of the Corporation958 cited
1976Asset Markets and the Cost of Capital347 cited
1981Taxation and Corporate Pension Policy342 cited
1978Inflation and the Stock Market330 cited
1982The Nonadjustment of Nominal Interest Rates: A Study of the Fisher Effect275 cited

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2004Implicit pension debt: issues, measurement and scope in international perspective107 cited
2007Uniformity versus Flexibility: Evidence from Pricing of the Pension Obligation89 cited
2003Did Pension Plan Accounting Contribute to a Stock Market Bubble?89 cited
2006The ‘crisis’ in defined benefit corporate pension liabilities Part I: Scope of the problem62 cited
2008Footnotes Aren't Enough: The Impact of Pension Accounting on Stock Values56 cited
1996Allocating Assets and Discounting Cash Flows: Pension Plan Finance52 cited
2006Earnings Manipulation, Pension Assumptions, and Managerial Investment Decisions*52 cited
2017In good times and in bad: Defined-benefit pensions and corporate financial policy49 cited
2008

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Footnotes aren't enough: the impact of pension accounting on stock values

49 cited

1985Pension Funding and Saving43 cited

2014Organizational Form and Accounting Choice: Are Nonprofit or For-Profit Managers More Aggressive?42 cited

1985Unions, Pension Wealth, and Age-Compensation Profiles40 cited

2017The role of specialists in financial reporting: Evidence from pension accounting37 cited

2017Stakeholder Conflicts and Cash Flow Shocks: Evidence from Changes in ERISA Pension Funding Rules37 cited

1993The Impact of Liabilities for Retiree Health Benefits on Share Prices37 cited

2009Does Freezing a Defined-Benefit Pension Plan Increase Company Value? Empirical Evidence35 cited