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On Bond Ratings and Pension Obligations: A Note

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  • Martin, Linda J.
  • Henderson, Glenn V.

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  • Martin, Linda J. & Henderson, Glenn V., 1983. "On Bond Ratings and Pension Obligations: A Note," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 18(04), pages 463-470, December.
  • Handle: RePEc:cup:jfinqa:v:18:y:1983:i:04:p:463-470_02
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    Cited by:

    1. Hann, Rebecca N. & Heflin, Frank & Subramanayam, K.R., 2007. "Fair-value pension accounting," Journal of Accounting and Economics, Elsevier, vol. 44(3), pages 328-358, December.
    2. Takashi Obinata, 2002. "Concept and Relevance of Income," CIRJE F-Series CIRJE-F-171, CIRJE, Faculty of Economics, University of Tokyo.
    3. Edward M. Werner, 2011. "The value relevance of pension accounting information: evidence fromFortune 200 firms," Review of Accounting and Finance, Emerald Group Publishing, vol. 10(4), pages 427-458, November.
    4. Chen, Xuanjuan & Yao, Tong & Yu, Tong & Zhang, Ting, 2014. "Learning and incentive: A study on analyst response to pension underfunding," Journal of Banking & Finance, Elsevier, vol. 45(C), pages 26-42.
    5. F. Wang & Ting Zhang, 2014. "The effect of unfunded pension liabilities on corporate bond ratings, default risk, and recovery rate," Review of Quantitative Finance and Accounting, Springer, vol. 43(4), pages 781-802, November.
    6. 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.
    7. Hulisi Ögüt & M. Mete Doganay & Nildag Basak Ceylan & Ramazan Aktas, 2012. "Predicting Bank Financial Strength Ratings in an Emerging Economy: The Case of Turkey," Working Papers 740, Economic Research Forum, revised 2012.
    8. Öğüt, Hulisi & Doğanay, M. Mete & Ceylan, Nildağ Başak & Aktaş, Ramazan, 2012. "Prediction of bank financial strength ratings: The case of Turkey," Economic Modelling, Elsevier, vol. 29(3), pages 632-640.
    9. Ragunathan V & Varma, Jayanth R., 1993. "When AAA Means B: The State of Credit Rating in India," IIMA Working Papers WP1993-09-01_01217, Indian Institute of Management Ahmedabad, Research and Publication Department.
    10. repec:spr:ecogov:v:19:y:2018:i:1:d:10.1007_s10101-018-0201-8 is not listed on IDEAS
    11. Cooper, Russell W. & Ross, Thomas W., 2001. "Pensions: theories of underfunding," Labour Economics, Elsevier, vol. 8(6), pages 667-689, December.
    12. Takashi Obinata, 2000. "Choice of Pension Discount Rate in Financial Accounting adn Stock Prices," CIRJE F-Series CIRJE-F-82, CIRJE, Faculty of Economics, University of Tokyo.

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