Concepedia

A Financing Explanation for Overfunded Pension Plan Terminations

Journal of Accounting Research · 1987 · 65 citations · 9 references

Concepts

BusinessFinanceCapital StructureCorporate FinanceFinancial EconomicsCapital FinancingCapital Structure TheoryLong-term FinancingPension FundsPension Plan FundingPension Plan TerminationCorporate Financing StrategyCorporate Financing StructuresCorporate Pension PlansDefined Benefit Plan TerminationDefined Benefit Public Pension PlansFunded Pension FinancingFunding ExcessNegative Slack

Abstract

Pension plan termination, Financial slack, Overfunded pension funds

References

9

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

Stewart C. Myers, Nicholas S. Majluf · Journal of Financial Economics · 1984 · 19.1K citations

Management, Business Economics, Finance +17

The Capital Structure Puzzle

Stewart C. Myers · The Journal of Finance · 1984 · 7.6K citations · Full text

Business, Economics, Finance +17

The Choice Between Equity and Debt: An Empirical Study

Paul Marsh · The Journal of Finance · 1982 · 710 citations

Business, Finance, Financial Management +17

Taxation and Corporate Pension Policy

Irwin Tepper · The Journal of Finance · 1981 · 340 citations · Full text

Public Affairs, Public Finance, Tax Law +17

Bias in Multiple Discriminant Analysis

Ronald E. Frank, William F. Massy, Donald G. Morrison · Journal of Marketing Research · 1965 · 237 citations

Computing, Data Science, Psychometrics +5