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Who Owns the Assets in a Defined Benefit Pension Plan
16 references·3 citing·39 second hop
Who Owns the Assets in a Defined Benefit Pension Plan (1982)Who Owns the Assets in a Defined Benefit …The Tax Consequences of Long‐Run Pension Policy* (2006)The Tax Consequences of Long‐…What are Corporate Pension Liabilities? (1982)What are Corporate Pension Li…Taxation and Corporate Pension Policy (1981)Taxation and Corporate Pensio…Pension Funding, Share Prices, and National Savings (1981)Pension Funding, Share Prices…The Tax Consequences of Long-Run Pension Policy (1980)The Tax Consequences of Long-…Experience, Performance, and Earnings (1980)Experience, Performance, and …Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Why Is There Mandatory Retirement? (1979)Why Is There Mandatory Retire…Inflation and the Taxation of Capital Income in the Corporate Sector (1979)Inflation and the Taxation of…INFLATION AND THE TAXATION OF CAPITAL INCOME IN THE CORPORATE SECTOR (1979)INFLATION AND THE TAXATION OF…THE PRINCIPLES OF CORPORATE PENSION FINANCE (1977)THE PRINCIPLES OF CORPORATE P…DEBT AND TAXES* (1977)DEBT AND TAXES*The Financial Reality of Pension Funding Under ERISA (1976)The Financial Reality of Pens…Corporate pension funding policy (1976)Corporate pension funding pol…PENSION PLAN LIABILITIES AND CORPORATE FINANCIAL STRATEGIES* (1974)PENSION PLAN LIABILITIES AND …Fundamentals of Private Pensions (1964)Fundamentals of Private Pensi…Risk Shifting versus Risk Management: Investment Policy in Corporate Pension Plans (2007)Risk Shifting versus Risk Man…The PBGC's flat fee schedule, moral hazard, and promised pension benefits (1990)The PBGC's flat fee schedule,…Pension Funds and Financial Innovation (1990)Pension Funds and Financial I…The Pricing of Options and Corporate Liabilities (1973)Theory of Rational Option Pricing (1973)The Effect of Voluntary Spin‐off Announcements on Shareholder Wealth (1983)Theory of rational option pricing (2005)Risk Shifting versus Risk Management: Investment Policy in Corporate Pension Plans (2008)Human Capital: A Theoretical and Empirical Analysis, with Special Reference to Education (1964)Human Capital, A Theoretical and Empirical Analysis with Special Reference to Education (1967)Job Duration, Seniority, and Earnings (1986)Employer Learning and Statistical Discrimination (2001)Workplace Training in Europe (2005)Survey of current business (1921)Taxation, Saving and the Rate of Interest (1976)Inflation and the Stock Market (1978)Inflation, Tax Rules, and Investment: Some Econometric Evidence (1980)Which Effective Tax Rate? (1983)Tax Reform and the Cost of Capital (1991)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Asset pricing and the bid-ask spread (1986)Theory of Financial Decision Making. (1988)The cost of capital, corporation finance and the theory of investment (2008)The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States (2013)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Dynamic capabilities and strategic management (1997)Determinants of corporate borrowing (1977)Pension Plan Funding and Corporate Debt Ratings (1998)Corporate Share Repurchases in the 1990s: What Role Do Stock Options Play? (2000)Do a firm's equity returns reflect the risk of its pension plan?☆ (2006)A Theory of Wage Dynamics (1982)Human Capital vs. Signalling Explanations of Wages (1995)A Continuous-Time Version of the Principal–Agent Problem (2008)Pensions as Retirement Income Insurance (1989)Reversions of Excess Pension Assets after Takeovers (1990)Discounting State and Local Pension Liabilities (2009)Optimal Asset Location and Allocation with Taxable and Tax‐Deferred Investing (2004)Strategic asset allocation with liabilities: Beyond stocks and bonds (2008)
this work references cited by second hop

References

  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1977DEBT AND TAXES*2,896 cited
  • 1979Why Is There Mandatory Retirement?2,037 cited
  • 1980Experience, Performance, and Earnings666 cited
  • 1976Corporate pension funding policy413 cited
  • 1981Taxation and Corporate Pension Policy342 cited
  • 1980The Tax Consequences of Long-Run Pension Policy317 cited
  • 1982What are Corporate Pension Liabilities?200 cited
  • 1979INFLATION AND THE TAXATION OF CAPITAL INCOME IN THE CORPORATE SECTOR165 cited
  • 1981Pension Funding, Share Prices, and National Savings159 cited
  • 1977THE PRINCIPLES OF CORPORATE PENSION FINANCE158 cited
  • 1964Fundamentals of Private Pensions126 cited
  • 1979Inflation and the Taxation of Capital Income in the Corporate Sector118 cited
  • 1976The Financial Reality of Pension Funding Under ERISA64 cited
  • 1974PENSION PLAN LIABILITIES AND CORPORATE FINANCIAL STRATEGIES*56 cited
  • 2006The Tax Consequences of Long‐Run Pension Policy*51 cited

Cited by

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  • 1990Pension Funds and Financial Innovation36 cited
  • 1990The PBGC's flat fee schedule, moral hazard, and promised pension benefits27 cited
  • 2007Risk Shifting versus Risk Management: Investment Policy in Corporate Pension Plans17 cited