Funding Excess

Funding Excess is a financial condition in which the fair value of assets held by a defined benefit pension plan exceeds the present value of the accrued benefit obligations, representing a surplus in the plan’s funding status.

18

Publications

1.5K

Citations

33

Authors

33

Institutions

Publications per year

2017–2026

1

Variants

Pension Surplus

Authors

33

  1. MA
    Mitchell A. Petersen

    North-West University, South Africa

    3 publications · 383 citations

    3

    h-index

  2. MW
    Michael W. Faulkender

    University of Maryland, College Park, United States

    3 publications · 383 citations

    3

    h-index

  3. JH
    James Horne

    University of Tasmania, Australia

    2 publications · 216 citations

    2

    h-index

  4. PE
    Peter E. M. Butler

    University College London, United Kingdom

    1 publications · 17 citations

    1

    h-index

  5. WQ
    Wenlan Qian

    National University of Singapore, Singapore

    1 publications · 12 citations

    1

    h-index

1–5 of 33

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 133 citations

    3

    h-index

  2. Journal of Accounting and Economics

    2 publications · 105 citations

    2

    h-index

  3. The Journal of Finance

    2 publications · 216 citations

    2

    h-index

  4. Review of Financial Studies

    2 publications · 492 citations

    2

    h-index

  5. National Bureau of Economic Research

    Repository · 1 publications · 89 citations

    1

    h-index

1–5