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Determinants of Funding Strategies and Actuarial Choices for Defined†Benefit Pension Plans

Citations

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Cited by:

  1. Denise A. Jones, 2014. "When Do Companies Fund Their Defined Benefit Pension Plans?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 13-23.
  2. Denise A. Jones, 2013. "Changes in the Funded Status of Retirement Plans after the Adoption of SFAS No. 158: Economic Improvement or Balance Sheet Management," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 1099-1132, September.
  3. Fried, Abraham & Davis-Friday, Paquita & Davis, Harry Z., 2014. "The impact of duration on management's discount rate choice," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 217-221.
  4. Shaw, Kenneth W. & Whitworth, James D., 2022. "Client importance and unconditional conservatism in complex accounting estimates," Advances in accounting, Elsevier, vol. 58(C).
  5. Geoffrey P. Martin & Robert M. Wiseman & Luis R. Gomez-Mejia, 2020. "The Ethical Dimension of Equity Incentives: A Behavioral Agency Examination of Executive Compensation and Pension Funding," Journal of Business Ethics, Springer, vol. 166(3), pages 595-610, October.
  6. Kyongsun Heo & Jinhan Pae, 2021. "Pension Funding Regulations and Actuarial Gains and Losses," Australian Accounting Review, CPA Australia, vol. 31(1), pages 35-50, March.
  7. Jun Cai & Yiyi Qin & Anxing Wang, 2018. "Earnings, Mergers And Acquisitions Under Pension Disclosure Standards," Advances in Decision Sciences, Asia University, Taiwan, vol. 22(1), pages 137-179, December.
  8. Aleksandra “Ally” B. Zimmerman & Dereck Barr‐Pulliam & Joon‐Suk Lee & Miguel Minutti‐Meza, 2023. "Auditors’ Use of In‐House Specialists," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(4), pages 1363-1418, September.
  9. Seth Armitage & Ronan Gallagher & Jiaman Xu, 2023. "The elusive relation between pension discount rates and deficits," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(7-8), pages 1101-1127, July.
  10. Kwanghee Cho & YoungJun Kim & Sang Kyoo Yoon, 2014. "How Actuarial Assumptions Affect Defined Benefit Obligations under International Financial Reporting Standards. Evidence from Korea," Australian Accounting Review, CPA Australia, vol. 24(3), pages 255-261, September.
  11. Garman, Amy D. & Kubick, Thomas R., 2025. "Mitigating risk-shifting in corporate pension plans: Evidence from stakeholder constituency statutes," Journal of Accounting and Economics, Elsevier, vol. 79(1).
  12. Fried, Abraham N. & Davis-Friday, Paquita Y., 2013. "Economic consequences of mandatory GAAP changes: The case of SFAS No. 158," Advances in accounting, Elsevier, vol. 29(2), pages 186-194.
  13. Michaelides, Alexander & Papakyriakou, Panayiotis & Milidonis, Andreas, 2019. "Corporate Pension Plan Funding Levels and Pension Assumptions," CEPR Discussion Papers 13591, C.E.P.R. Discussion Papers.
  14. Tobias Witter & Thorsten Sellhorn & Jens Müller & Vicky Kiosse, 2022. "Balance sheet smoothing," Berlin School of Economics Discussion Papers 0006, Berlin School of Economics.
  15. Qin, Yiyi & Cai, Jun & Rhee, S. Ghon, 2021. "Do Japanese firms systematically inflate expected rate of returns from defined benefit pension plans?," Pacific-Basin Finance Journal, Elsevier, vol. 68(C).
  16. Guohui Guan & Zongxia Liang & Yi Xia, 2023. "Optimal management of DB pension fund under both underfunded and overfunded cases," Papers 2302.08731, arXiv.org.
  17. Anantharaman, Divya & Lee, Yong Gyu, 2014. "Managerial risk taking incentives and corporate pension policy," Journal of Financial Economics, Elsevier, vol. 111(2), pages 328-351.
  18. Masaki KUSANO, 2022. "Recognition versus Disclosure and Managerial Discretion: Evidence from Japanese Pension Accounting," Discussion papers e-22-008, Graduate School of Economics , Kyoto University.
  19. Divya Anantharaman, 2017. "The role of specialists in financial reporting: Evidence from pension accounting," Review of Accounting Studies, Springer, vol. 22(3), pages 1261-1306, September.
  20. Anantharaman, Divya & Henderson, Darren, 2021. "Contrasting the information demands of equity- and debt-holders: Evidence from pension liabilities," Journal of Accounting and Economics, Elsevier, vol. 71(2).
  21. Martin Glaum & Tobias Keller & Donna L. Street, 2018. "Discretionary accounting choices: the case of IAS 19 pension accounting," Accounting and Business Research, Taylor & Francis Journals, vol. 48(2), pages 139-170, February.
  22. Chaudhry, Neeru & Au Yong, Hue Hwa & Veld, Chris, 2017. "Tax avoidance in response to a decline in the funding status of defined benefit pension plans," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 48(C), pages 99-116.
  23. Luca Larcher & Francis Breedon, 2020. "Discounting and the market valuation of defined benefit pensions," Working Papers 932, Queen Mary University of London, School of Economics and Finance.
  24. Maines, Laureen A., 2008. "Spotlight on pensions," Business Horizons, Elsevier, vol. 51(2), pages 105-111.
  25. Tim V. Eaton & John R. Nofsinger & Abhishek Varma, 2014. "Institutional Investor Ownership and Corporate Pension Transparency," Financial Management, Financial Management Association International, vol. 43(3), pages 603-630, September.
  26. Jan Faßhauer & Martin Glaum & Tobias Keller & Donna L. Street, 2011. "Erfassungsmethoden für versicherungsmathematische Gewinne und Verluste nach IAS 19: Motive der Wahl-rechtsentscheidung europäischer Unternehmen," Schmalenbach Journal of Business Research, Springer, vol. 63(8), pages 774-809, December.
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