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A Financing Explanation for Overfunded Pension Plan Terminations · Study

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ArticleA Financing Explanation for Overfunded Pension Plan Terminations

Mary S. Stone1987

Article1987

A Financing Explanation for Overfunded Pension Plan Terminations

64 citations·0/0 files stored·Journal of Accounting Research

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Corporate Finance and Governance Auditing, Earnings Management, Governance Financial Literacy, Pension, Retirement Analysis

Abstract

Pension plan termination, Financial slack, Overfunded pension funds

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References

1984Corporate financing and investment decisions when firms have information that investors do not have 1984The Capital Structure Puzzle 1982The Choice Between Equity and Debt: An Empirical Study 1981Taxation and Corporate Pension Policy 1985The Economic Function of Underfunded Pension Plans 1989Pensions, Economics and Public Policy 1971Economics and public policy

Cited by

2009Have changes in pension accounting changed pension provision? A review of the evidence 2010Equity Valuation Effects of the Pension Protection Act of 2006*1989The Stock Price Response to Pension Terminations and the Relation of Terminations with Corporate Takeovers 1993AN EMPIRICAL INVESTIGATION OF STOCK MARKET VALUATION OF CORPORATE PROJECTED PENSION LIABILITIES 2001Reversion Taxes, Contingent Benefits, and the Decline in Pension Funding 2014Corporate Pension Plans 1991Overfunded defined benefit pension plan settlements without asset reversions

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Details

Year1987

Typearticle

Published1987-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations64

Files0 public / 0

ShelfCorporate Finance and Governance

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doi10.2307/2491021

openalex_workW2007662992

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2010Are potential effects of SFAS 158 associated with firms' decisions to freeze their defined benefit pension plans?