Did pension plan accounting contribute to a stock market bubble?
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- Julia Lynn Coronado & Steven A. Sharpe, 2003. "Did Pension Plan Accounting Contribute to a Stock Market Bubble?," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 34(1), pages 323-371.
References listed on IDEAS
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Citations
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Cited by:
- J. Adam Cobb, 2019. "Managing the Conflicting Interests of Workers and Shareholders: Evidence from Pension-Assumption Manipulations," ILR Review, Cornell University, ILR School, vol. 72(3), pages 523-551, May.
- Simon H. Kwan, 2003. "Pension accounting and reported earnings," FRBSF Economic Letter, Federal Reserve Bank of San Francisco, issue jul4.
- Coronado, Julia & Mitchell, Olivia S. & Sharpe, Steven A. & Blake Nesbitt, S., 2008.
"Footnotes aren't enough: the impact of pension accounting on stock values,"
Journal of Pension Economics and Finance, Cambridge University Press, vol. 7(3), pages 257-276, November.
- Julia Coronado & Olivia S. Mitchell & Steven A. Sharpe & S. Blake Nesbitt, 2008. "Footnotes Aren't Enough: The Impact of Pension Accounting on Stock Values," NBER Working Papers 13726, National Bureau of Economic Research, Inc.
- Julia Lynn Coronado & Olivia S. Mitchell & S. Blake Nesbitt & Steven A. Sharpe, 2008. "Footnotes aren’t enough: the impact of pension accounting on stock values," Finance and Economics Discussion Series 2008-04, Board of Governors of the Federal Reserve System (U.S.).
- Thomas Url, 2015. "Altersvorsorgesysteme in Europa," WIFO Studies, WIFO, number 57913, December.
- Ragland, Linda & Reck, Jacqueline L., 2016. "The effects of the method used to present a complex item on the face of a financial statement on nonprofessional investors' judgments," Advances in accounting, Elsevier, vol. 34(C), pages 77-89.
- Rauh, Joshua D. & Stefanescu, Irina & Zeldes, Stephen P., 2020. "Cost saving and the freezing of corporate pension plans," Journal of Public Economics, Elsevier, vol. 188(C).
- Josiah, J. & Gough, O. & Haslam, J. & Shah, N., 2014. "Corporate reporting implication in migrating from defined benefit to defined contribution pension schemes: A focus on the UK," Accounting forum, Elsevier, vol. 38(1), pages 18-37.
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"Why Do Firms Offer Risky Defined–Benefit Pension Plans?,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 60(3), pages 507-519, September.
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- Daniel Bergstresser & Mihir A. Desai & Joshua Rauh, 2004. "Earnings Manipulation and Managerial Investment Decisions: Evidence from Sponsored Pension Plans," NBER Working Papers 10543, National Bureau of Economic Research, Inc.
- Tao, Qizhi & Chen, Carl & Lu, Rui & Zhang, Ting, 2017. "Underfunding or distress? An analysis of corporate pension underfunding and the cross-section of expected stock returns," International Review of Economics & Finance, Elsevier, vol. 48(C), pages 116-133.
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- Joshua D. Rauh & Irina Stefanescu & Stephen P. Zeldes, 2020. "Cost Saving and the Freezing of Corporate Pension Plans," NBER Working Papers 27251, National Bureau of Economic Research, Inc.
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More about this item
Keywords
Stock market; Pensions;NEP fields
This paper has been announced in the following NEP Reports:- NEP-FMK-2003-09-24 (Financial Markets)
- NEP-LAB-2003-09-24 (Labour Economics)
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