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Determinants of corporate pension funding strategy

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References

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1976Corporate pension funding policy413 cited
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1980The Tax Consequences of Long-Run Pension Policy317 cited

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1985

The Labor Contract and True Economic Pension Liabilities

227 cited

Cited by

2002The effect of fiscal stress and balanced budget requirements on the funding and measurement of state pension obligations129 cited
1998Pension Plan Funding and Corporate Debt Ratings125 cited
2012Managerial Risk-Taking Incentives and Corporate Pension Policy103 cited
1994Cash flow variability and firm's pension choice102 cited
1989Why do firms terminate their overfunded pension plans?83 cited
1988Corporate taxes and defined benefit pension plans82 cited
2009Pension accounting and research: A review80 cited
2011Financial reporting, tax, and real decisions: toward a unifying framework70 cited
2013Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities?67 cited
1989An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans65 cited
2012What determines corporate pension fund risk-taking strategy?63 cited
2020The Effects of the Tax Cuts and Jobs Act of 2017 on Defined Benefit Pension Contributions*55 cited
1993Political scrutiny and earnings management in the oil refining industry48 cited
1999Accounting Recognition and the Determinants of Pension Asset Allocation46 cited
1994The magnitudes of financial statement effects and accounting choice45 cited
2017Do Managers of U.S. Defined Benefit Pension Plan Sponsors Use Regulatory Freedom Strategically?41 cited