References

• 1993Common risk factors in the returns on stocks and bonds26,615 cited
• 2005The economic implications of corporate financial reporting6,337 cited
• 1985Positive Accounting Theory5,837 cited
• 2004The Economic Implications of Corporate Financial Reporting1,998 cited
• 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research1,754 cited
• 2005Consumption and Portfolio Choice over the Life Cycle1,544 cited
• 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research579 cited
• 2010Is Default Risk Negatively Related to Stock Returns?383 cited
• 2008Risk Shifting versus Risk Management: Investment Policy in Corporate Pension Plans307 cited
• 2006Earnings Manipulation, Pension Assumptions, and Managerial Investment Decisions242 cited
• 2008Effect of derivative accounting rules on corporate risk-management behavior219 cited
• 2006Do a firm's equity returns reflect the risk of its pension plan?☆187 cited
• 1997Valuation, Optimal Asset Allocation and Retirement Incentives of Pension Plans176 cited
• 2013Managerial risk taking incentives and corporate pension policy172 cited
• 2004