SZodixStudyAcademic Library

Dashboard Shelves Open access My library Inbox Notes Write Learn Alerts

More

Ask your library Notifications Quick cite Review

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Why do firms terminate their overfunded pension plans? · Study

ArticleShelves

ArticleWhy do firms terminate their overfunded pension plans?

Jacob K. Kandathil Thomas1989

Article1989

Why do firms terminate their overfunded pension plans?

Jacob K. Kandathil Thomas

83 citations·0/0 files stored·Journal of Accounting and Economics

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 Auditing, Earnings Management, Governance Financial Literacy, Pension, Retirement Analysis

Abstract

No abstract was published for this record.

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 — 83 citations exist upstream.

References

1984Corporate financing and investment decisions when firms have information that investors do not have 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers 1984The Capital Structure Puzzle 1985Positive Accounting Theory 1985The effect of bonus schemes on accounting decisions 1984The Capital Structure Puzzle 1979On financial contracting 1986Why new issues are underpriced

Cited by

1988Corporate taxes and defined benefit pension plans 2009Pension accounting and research: A review 1996Firms' Choice of Estimation Parameters: Empirical Evidence from SFAS No. 106 1989An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans 1996An Empirical Analysis of Factors Associated with Changes in Pension-Plan Interest-Rate Assumptions 2010Equity Valuation Effects of the Pension Protection Act of 2006*

Related works

Explore the map →

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

1988Corporate taxes and defined benefit pension plansarticle · 11 shared references 1989An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plansarticle · 9 shared references 2014Corporate Pension Plansreview · 9 shared references 1993Dishonored contracts: Accounting and the expropriation of employee pension wealtharticle · 9 shared references 2003Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UKarticle · 8 shared references 1987Determinants of corporate pension funding strategyarticle · 7 shared references

Details

Year1989

Typearticle

Published1989-11-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations83

Files0 public / 0

ShelfCorporate Finance and Governance

Identifiers

doi10.1016/0165-4101(89)90019-0

openalex_workW2052274268

Links

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

2009

Have changes in pension accounting changed pension provision? A review of the evidence

2017Stakeholder Conflicts and Cash Flow Shocks: Evidence from Changes in ERISA Pension Funding Rules