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Determinants of Funding Strategies and Actuarial Choices for Defined‐Benefit Pension Plans*

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References

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2009Pension accounting and research: A review80 cited
2013

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Impact of Unfunded Pension Obligations on Credit Quality of State Governments

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2019The Ethical Dimension of Equity Incentives: A Behavioral Agency Examination of Executive Compensation and Pension Funding47 cited

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2017Do Managers of U.S. Defined Benefit Pension Plan Sponsors Use Regulatory Freedom Strategically?41 cited

2018Pension Deficits and the Design of Private Debt Contracts38 cited

2016How does the Funding Status of Defined Benefit Pension Plans Affect Investment Decisions of Firms in the United States?38 cited

2023Auditors’ Use of In‐House Specialists37 cited

2017The role of specialists in financial reporting: Evidence from pension accounting37 cited

2017Stakeholder Conflicts and Cash Flow Shocks: Evidence from Changes in ERISA Pension Funding Rules37 cited

2022Where Do Shareholder Gains in Hedge Fund Activism Come From? Evidence From Employee Pension Plans36 cited