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Determinants of Japanese corporate pension coverage

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  • Horiba, Yutaka
  • Yoshida, Kazuo

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  • Horiba, Yutaka & Yoshida, Kazuo, 2002. "Determinants of Japanese corporate pension coverage," Journal of Economics and Business, Elsevier, vol. 54(5), pages 537-555.
    • Handle: RePEc:eee:jebusi:v:54:y:2002:i:5:p:537-555
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    References listed on IDEAS

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    1. Steven G. Allen & Robert L. Clark & Ann A. McDermed, 1991. "Pensions, Bonding, and Lifetime Jobs," NBER Working Papers 3688, National Bureau of Economic Research, Inc.
    2. Steven G. Allen & Robert L. Clark & Ann A. McDermed, 1993. "Pensions, Bonding, and Lifetime Jobs," Journal of Human Resources, University of Wisconsin Press, vol. 28(3), pages 463-481.
    3. Francis, Jere R. & Reiter, Sara Ann, 1987. "Determinants of corporate pension funding strategy," Journal of Accounting and Economics, Elsevier, vol. 9(1), pages 35-59, April.
    4. Irwin Tepper, 1981. "Taxation and Corporate Pension Policy," NBER Working Papers 0661, National Bureau of Economic Research, Inc.
    5. Fowler, David J. & Rumsey, John, 1994. "Why are some pension plans partially funded?," Journal of Economics and Business, Elsevier, vol. 46(3), pages 207-213, August.
    6. Stone, M, 1987. "A Financing Explanation For Overfunded Pension Plan Terminations," Journal of Accounting Research, Wiley Blackwell, vol. 25(2), pages 317-326.
    7. Chen, Yueh H. & Lin, Winston T., 1992. "Pension benefits effects on capital market equilibrium, firm value, and financing decisions," Journal of Business Research, Elsevier, vol. 25(1), pages 1-25, August.
    8. Ippolito, Richard A, 1985. "The Labor Contract and True Economic Pension Liabilities," American Economic Review, American Economic Association, vol. 75(5), pages 1031-1043, December.
    9. Ang, James & Lai, Tsong-Yue, 1988. "On optimal pension funding policy," Journal of Economics and Business, Elsevier, vol. 40(3), pages 229-238, August.
    10. Lee, Cwj & Hsieh, Da, 1985. "Choice Of Inventory Accounting Methods - Comparative Analyses Of Alternative Hypotheses," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 468-485.
    11. Feldstein, Martin & Seligman, Stephanie, 1981. "Pension Funding, Share Prices, and National Savings," Journal of Finance, American Finance Association, vol. 36(4), pages 801-824, September.
    12. Frankfurter, George M. & Hill, Joanne M., 1981. "A Normative Approach to Pension Fund Management," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 16(4), pages 533-555, November.
    13. Thomas, Jacob K., 1989. "Why do firms terminate their overfunded pension plans?," Journal of Accounting and Economics, Elsevier, vol. 11(4), pages 361-398, November.
    14. Kiefer, Nicholas M, 1988. "Economic Duration Data and Hazard Functions," Journal of Economic Literature, American Economic Association, vol. 26(2), pages 646-679, June.
    15. Cherkes, Martin & Yaari, Uzi, 1988. "Unions, default risk, and pension underfunding," Journal of Economics and Business, Elsevier, vol. 40(3), pages 239-242, August.
    16. Oldfield, George S, Jr, 1977. "Financial Aspects of the Private Pension System," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 9(1), pages 48-54, February.
    17. Alderson, Michael J. & Lee, Cheng F., 1988. "Corporate pension policy and capital structure decisions," Journal of Economics and Business, Elsevier, vol. 40(3), pages 209-228, August.
    18. Bicksler, James L, 1985. "The Integration of Insurance and Taxes in Corporate Pension Strategy," Journal of Finance, American Finance Association, vol. 40(3), pages 943-955, July.
    19. Tepper, Irwin & Affleck, A R P, 1974. "Pension Plan Liabilities and Corporate Financial Strategies," Journal of Finance, American Finance Association, vol. 29(5), pages 1549-1564, December.
    20. Tepper, Irwin, 1981. "Taxation and Corporate Pension Policy," Journal of Finance, American Finance Association, vol. 36(1), pages 1-13, March.
    21. Ippolito, Richard A, 1985. "The Economic Function of Underfunded Pension Plans," Journal of Law and Economics, University of Chicago Press, vol. 28(3), pages 611-651, October.
    22. Gersovitz, Mark, 1982. "Economic consequences of unfunded vested pension benefits," Journal of Public Economics, Elsevier, vol. 19(2), pages 171-186, November.
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    Cited by:

    1. 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.
    2. Di Gialleonardo, Luca & Marè, Mauro & Motroni, Antonello & Porcelli, Francesco, 2016. "The impact of financial crisis on savings decisions: evidences from Italian pension funds," MPRA Paper 76066, University Library of Munich, Germany, revised Jul 2016.
    3. Kathrin Dummann, 2007. "What Determines the Demand for Occupational Pensions in Germany?," SOEPpapers on Multidisciplinary Panel Data Research 67, DIW Berlin, The German Socio-Economic Panel (SOEP).

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