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An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans

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  • Mittelstaedt, H. Fred
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    File URL: http://www.sciencedirect.com/science/article/B6V87-46KC3N8-5/2/e52c1f7339672b74a0d9815781940b16
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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: 399-418

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    Handle: RePEc:eee:jaecon:v:11:y:1989:i:4:p:399-418

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

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    Cited by:
    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. 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.
    6. Cathy Beaudoin & Nandini Chandar & Edward M. Werner, 2010. "Are potential effects of SFAS 158 associated with firms' decisions to freeze their defined benefit pension plans?," Review of Accounting and Finance, Emerald Group Publishing, vol. 9(4), pages 424 - 451, November.
    7. 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.

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