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Are potential effects of SFAS 158 associated with firms' decisions to freeze their defined benefit pension plans?
16 references·1 citing·52 second hop
Are potential effects of SFAS 158 associated with firms' decisions to freeze their defined benefit pension plans? (2010)Are potential effects of SFAS 158 associa…Pension plan accounting estimates and the freezing of defined benefit pension plans (2010)Pension plan accounting estim…Why are Companies Freezing Their Pensions? (2008)Why are Companies Freezing Th…On the Balance Sheet-Based Model of Financial Reporting (2008)On the Balance Sheet-Based Mo…Pension Plan Funding and Stock Market Efficiency (2006)Pension Plan Funding and Stoc…Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments (2006)Does Recognition versus Discl…Unintended consequences of regulating disclosures: The case of Regulation Fair Disclosure (2005)Unintended consequences of re…Performance matched discretionary accrual measures (2005)Performance matched discretio…The impact of derivatives on firm risk: An empirical examination of new derivative users (1999)The impact of derivatives on …The market valuation implications of net periodic pension cost components (1992)The market valuation implicat…Pension Reversions and Worker-Stockholder Wealth Transfers (1992)Pension Reversions and Worker…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Why do firms terminate their overfunded pension plans? (1989)Why do firms terminate their …An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans (1989)An empirical analysis of the …Lobbying against proposed accounting standards: The case of employers' pension accounting (1987)Lobbying against proposed acc…A Financing Explanation for Overfunded Pension Plan Terminations (1987)A Financing Explanation for O…Positive Accounting Theory (1985)Positive Accounting TheoryCost Shifting and the Freezing of Corporate Pension Plans (2013)Cost Shifting and the Freezin…The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Economic consequences of the Sarbanes–Oxley Act of 2002 (2007)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Does freezing a defined benefit pension plan affect firm risk? 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References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 1999The impact of derivatives on firm risk: An empirical examination of new derivative users410 cited
  • 2006Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments377 cited
  • 1992The market valuation implications of net periodic pension cost components276 cited
  • 2006Pension Plan Funding and Stock Market Efficiency242 cited
  • 2008On the Balance Sheet-Based Model of Financial Reporting151 cited
  • 1987Lobbying against proposed accounting standards: The case of employers' pension accounting126 cited
  • 2010Pension plan accounting estimates and the freezing of defined benefit pension plans122 cited
  • 1992Pension Reversions and Worker-Stockholder Wealth Transfers114 cited
  • 1989Why do firms terminate their overfunded pension plans?83 cited
  • 2005Unintended consequences of regulating disclosures: The case of Regulation Fair Disclosure65 cited
  • 1989An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans65 cited

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1987
A Financing Explanation for Overfunded Pension Plan Terminations
64 cited
  • 2008Why are Companies Freezing Their Pensions?51 cited
  • Cited by

    • 2013Cost Shifting and the Freezing of Corporate Pension Plans20 cited