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

Citations

Cited by:

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5. Tobias Witter & Thorsten Sellhorn & Jens Müller & Vicky Kiosse, 2022. "Balance sheet smoothing," Berlin School of Economics Discussion Papers 0006, Berlin School of Economics.
6. Guohui Guan & Zongxia Liang & Yi Xia, 2023. "Optimal management of DB pension fund under both underfunded and overfunded cases," Papers 2302.08731, arXiv.org.
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9. 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.
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11. 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.
12. 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.
13. Joy Begley & Sandra Chamberlain & Shuo Yang & Jenny Li Zhang, 2015. "CEO incentives and the health of defined benefit pension plans," Review of Accounting Studies, Springer, vol. 20(3), pages 1013-1058, September.
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15. 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.
16. 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.
17. 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.
18. 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.
19. 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.
20. 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.
21. 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.
22. Surendranath Rakesh Jory & Thanh Ngo & Hongxia Wang, 2025. "Defined‐benefit pension plan funding: Does managerial ability matter?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(2), pages 1497-1531, June.
23. 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).
24. 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.
25. 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.
26. 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.
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28. 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.