SZodixStudyAcademic Library

Shelves Open access

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

Overfunded defined benefit pension plan settlements without asset reversions · Study

ArticleShelves

ArticleOverfunded defined benefit pension plan settlements without asset reversions

In-Hu Haw1991

Article1991

Overfunded defined benefit pension plan settlements without asset reversions

In-Hu Haw · Kooyul Jung · Steven B. Lilien

34 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

Auditing, Earnings Management, Governance Corporate Finance and Governance Accounting Theory and Financial Reporting

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 — 34 citations exist upstream.

References

1985The effect of bonus schemes on accounting decisions 1979On financial contracting 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models 1977Estimating betas from nonsynchronous data 2011The effects of bonus schemes on accounting decisions 1990Positive Accounting Theory: A Ten Year Perspective.1986Predicting takeover targets 1988Evidence of Earnings Management from the Provision for Bad Debts

Cited by

2003Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK 2013What do we know about the role of financial reporting in debt contracting and debt covenants?2018Executive compensation and cash contributions to defined benefit pension plans 2015Incentives and Constraints of Real Earnings Management: The Literature Review

Related works

Explore the map →

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

2005La investigación sobreEarnings Managementsarticle · 9 shared references 1992Accounting choice theory and market-based research in accountingarticle · 7 shared references 1994The magnitudes of financial statement effects and accounting choicearticle · 6 shared references 2017Borrowing capacity and earnings management: An analysis of private loans in private firmsarticle · 6 shared references 2005Corporate Governance, Earnings Management, and the Information Content of Accounting Earnings: Theoretical Model and Empirical Teststhesis · 6 shared references 2014Efficient contracting, earnings smoothing and managerial accounting discretionarticle · 6 shared references

Details

Year1991

Typearticle

Published1991-09-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations34

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1016/0165-4101(91)90016-h

openalex_workW2058596167

Links

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