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Why do firms terminate their overfunded pension plans?

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  • Thomas, Jacob K.
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    File URL: http://www.sciencedirect.com/science/article/B6V87-46KC3N8-4/2/732990d8764bf77bda114e20623f668e
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 11 (1989)
    Issue (Month): 4 (November)
    Pages: 361-398

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    Handle: RePEc:eee:jaecon:v:11:y:1989:i:4:p:361-398

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    Web page: http://www.elsevier.com/locate/jae

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    Cited by:
    1. Atanasova, Christina & Hrazdil, Karel, 2010. "Why do healthy firms freeze their defined-benefit pension plans?," Global Finance Journal, Elsevier, vol. 21(3), pages 293-303.
    2. Trezevant, Robert, 1994. "How Did Firms Adjust Their Tax-Deductible Activities in Response to the Economic Recovery Tax Act of 1981?," National Tax Journal, National Tax Association, vol. 47(2), pages 253-71, June.
    3. Datta, Sudip & Iskandar-Datta, Mai E. & Zychowicz, Edward J., 1995. "Pension plan terminations, excess asset reversions and securityholder wealth," Journal of Banking & Finance, Elsevier, vol. 19(2), pages 245-259, May.
    4. Clinch, Greg & Shibano, Toshi, 1996. "Differential tax benefits and the pension reversion decision," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 69-106, February.
    5. Efendi, Jap & Park, Jin Dong & Smith, L. Murphy, 2014. "Do XBRL filings enhance informational efficiency? Early evidence from post-earnings announcement drift," Journal of Business Research, Elsevier, vol. 67(6), pages 1099-1105.
    6. Horiba, Yutaka & Yoshida, Kazuo, 2002. "Determinants of Japanese corporate pension coverage," Journal of Economics and Business, Elsevier, vol. 54(5), pages 537-555.
    7. Joseph, George & Lipka, Roland, 2006. "Distressed firms and the secular deterioration in usefulness of accounting information," Journal of Business Research, Elsevier, vol. 59(2), pages 295-303, February.
    8. Lila J. Truett & Dale B.Truett, . "Firm Size and Efficiency in the South African Motor Vehicle Industry," Working Papers 0021, College of Business, University of Texas at San Antonio.
    9. Kazuo Yoshida & Yutaka Horiba, 2012. "Determinants of Defined-Contribution Japanese Corporate Pension Coverage," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 33-47, December.
    10. Comprix, Joseph & Muller III, Karl A., 2011. "Pension plan accounting estimates and the freezing of defined benefit pension plans," Journal of Accounting and Economics, Elsevier, vol. 51(1-2), pages 115-133, February.
    11. Shackelford, Douglas A. & Shevlin, Terry, 2001. "Empirical tax research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 321-387, September.

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