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Overfunded defined benefit pension plan settlements without asset reversions

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1989Why do firms terminate their overfunded pension plans?83 cited

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2003Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK31 cited
2013What do we know about the role of financial reporting in debt contracting and debt covenants?30 cited
2018Executive compensation and cash contributions to defined benefit pension plans20 cited
2015Incentives and Constraints of Real Earnings Management: The Literature Review20 cited