Article1993

The Market Response to Pension Plan Terminations.

27 citations0/0 files storedThe Accounting Review

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Finance and Governance Financial Markets and Investment Strategies Financial Literacy, Pension, Retirement Analysis

Abstract

Abstract Analyzes stock returns associated with the announcement to terminate overfunded defined-benefit pension plans. Evaluation of the use of the reversion amount as a measure of wealth transfer from plan participants to shareholders; Resolution of inconsistencies across prior studies regarding the existence of a significant positive market reaction at the termination announcement.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 27 citations exist upstream.

References

1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models 1976Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test 1988Stock prices and top management changes 1985Partially anticipated events: A model of stock price reactions with an application to corporate acquisitions 1989An econometric analysis of the bank credit scoring problem 1985The Labor Contract and True Economic Pension Liabilities 1987The information content of security prices 1964Fundamentals of Private Pensions

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.