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Accounting/Actuarial Bias Enables Equity Investment By Defined Benefit Pension Plans

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2013

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Liability-Driven Investment with DownsideRisk

59 cited

2008Footnotes Aren't Enough: The Impact of Pension Accounting on Stock Values56 cited

2008Guaranteed Trouble: The Economic Effects of the Pension Benefit Guaranty Corporation52 cited

2008Footnotes aren't enough: the impact of pension accounting on stock values49 cited

2017The Economic Consequences of Accounting Standards: Evidence from Risk-Taking in Pension Plans45 cited

2014Corporate Pension Plans35 cited

2011The Potential for Inflating Earnings through the Expected Rate of Return on Defined Benefit Pension Plan Assets29 cited

2003The Pension Crisis Revealed29 cited

2005The cult of the equity for pension funds: should it get the boot?28 cited