Back to search

Why do firms terminate their overfunded pension plans?

Data up to Jan 2025

Published1989
Citations94
References30

Total Citations Per Year

Abstract

References (30)

Corporate financing and investment decisions when firms have information that investors do not have

1984 • 18,167 citations

Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers

1986 • 17,982 citations

The Capital Structure Puzzle

1984 • 7,683 citations

Regression Diagnostics

1980 • 6,774 citations

Positive Accounting Theory

1985 • 6,198 citations

The effect of bonus schemes on accounting decisions

1985 • 3,078 citations

On financial contracting

1979 • 3,013 citations

The effects of bonus schemes on accounting decisions

2011 • 2,891 citations

The Capital Structure Puzzle

1984 • 2,824 citations

Why new issues are underpriced

1986 • 2,752 citations

A statistical model for the analysis of ordinal level dependent variables

1975 • 2,571 citations

Why Is There Mandatory Retirement?

1979 • 2,054 citations

Taxation and Corporate Pension Policy

1981 • 346 citations

The Tax Consequences of Long-Run Pension Policy

1980 • 318 citations

AN EMPIRICAL INVESTIGATION OF PENSION FUND PROPERTY RIGHTS

1986 • 296 citations

What are Corporate Pension Liabilities?

1982 • 212 citations

The Principles of Corporate Pension Finance

1977 • 193 citations

Breach of Trust in Hostile Takeovers

1987 • 167 citations

THE PRINCIPLES OF CORPORATE PENSION FINANCE

1977 • 167 citations

Taxation and Corporate Pension Policy

1981 • 130 citations

Determinants of corporate pension funding strategy

1987 • 117 citations

Factors in New York Stock Exchange security returns, 1931–1979

1982 • 97 citations

Corporate taxes and defined benefit pension plans

1988 • 90 citations

Pensions, Economics and Public Policy

1987 • 87 citations

Pensions, Economics and Public Policy

1989 • 83 citations

A Financing Explanation for Overfunded Pension Plan Terminations

1987 • 70 citations

Pension Funding, Pension Asset Allocation, and Corporate Finance: Evidence from Individual Company Data

1982 • 39 citations

Fundamentals of Private Pensions.

1955 • 37 citations

The decision to terminate overfunded pension plans

1986 • 28 citations

Sources of value in management buyouts

1988 • 27 citations

Cited By (0)

Loading...
Why do firms terminate their overfunded pension plans? (1989) – Journal of Accounting and Economics | Metascience Observatory Explorer