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1
Pension deficits and the design of private debt contracts
Balachandran, Balasingham
;
Huu Nhan Duong
;
Vu, Van Hoang
- In:
Journal of financial and quantitative analysis : JFQA
54
(
2019
)
4
,
pp. 1821-1854
Persistent link: https://www.econbiz.de/10012139957
Saved in:
2
Pension risk management in the enterprise risk management framework
Lin, Yijia
;
MacMinn, Richard D.
;
Tian, Ruilin
;
Yu, Jifeng
- In:
The journal of risk and insurance : the journal of the …
84
(
2017
),
pp. 345-365
Persistent link: https://www.econbiz.de/10011685172
Saved in:
3
Public pensions : complex systems still in flux
Mier, Christopher
- In:
Municipal finance journal : the state and local …
38
(
2017
)
1
,
pp. 27-55
Persistent link: https://www.econbiz.de/10011875668
Saved in:
4
Actuarial inputs and the valuation of public pension liabilities and contribution requirements : a simulation approach
Chen, Gang
;
Matkin, David S. T.
- In:
Public budgeting & finance
37
(
2017
)
1
,
pp. 68-87
Persistent link: https://www.econbiz.de/10011960090
Saved in:
5
Funding status of defined benefit pension plans and idiosyncratic return volatility
Chen, Yangyang
- In:
The journal of financial research
38
(
2015
)
1
,
pp. 35-57
Persistent link: https://www.econbiz.de/10011346834
Saved in:
6
Institutional investor ownership and corporate pension transparency
Eaton, Tim V.
;
Nofsinger, John R.
;
Varma, Abhishek
- In:
Financial management
43
(
2014
)
3
,
pp. 603-630
Persistent link: https://www.econbiz.de/10011338983
Saved in:
7
Reduction of retirees' benefits upon the reorganization of a company
Goto, Gen
- In:
Enterprise law : contracts, markets, and laws in the US …
,
(pp. 161-171)
.
2013
Persistent link: https://www.econbiz.de/10010396071
Saved in:
8
Are city fiscal woes widespread? : are pensions the cause?
Munnell, Alicia Haydock
;
Aubry, Jean-Pierre
;
Hurwitz, Josh
- In:
Challenge
57
(
2014
)
4
,
pp. 44-56
Persistent link: https://www.econbiz.de/10010474373
Saved in:
9
Pension obligation bonds and government spending
Calabrese, Thad
;
Ely, Todd L.
- In:
Public budgeting & finance
33
(
2013
)
4
,
pp. 43-65
Persistent link: https://www.econbiz.de/10010245453
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10
The impact of budget stabilization funds on state pension contributions
St. Clair, Travis
- In:
Public budgeting & finance
33
(
2013
)
3
,
pp. 55-74
Persistent link: https://www.econbiz.de/10010245475
Saved in:
11
Impact of unfunded pension obligations on credit quality of state governments
Martell, Christine R.
;
Kioko, Sharon N.
;
Moldogaziev, Tima
- In:
Public budgeting & finance
33
(
2013
)
3
,
pp. 24-54
Persistent link: https://www.econbiz.de/10010245480
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12
Do local governments present required disclosures for defined benefit pension plans?
Vermeer, Thomas E.
;
Styles, Alan K.
;
Patton, Terry K.
- In:
Journal of accounting and public policy
31
(
2012
)
1
,
pp. 44-68
Persistent link: https://www.econbiz.de/10009500092
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13
Public pension promises : how big are they and what are they worth?
Novy-Marx, Robert
;
Rauh, Joshua
- In:
The journal of finance : the journal of the American …
66
(
2011
)
4
,
pp. 1211-1249
Persistent link: https://www.econbiz.de/10009267696
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14
How do auditors perceive recognized vs. disclosed lease and pension obligations? : evidence from fees and going-concern opinions
Krishnan, Gopal V.
;
Sengupta, Partha
- In:
International journal of auditing : IJA
15
(
2011
)
2
,
pp. 127-149
Persistent link: https://www.econbiz.de/10009236317
Saved in:
15
Equity valuation effects of the Pension Protection Act of 2006
Campbell, John L.
;
Dhaliwal, Dan S.
;
Schwartz, William …
- In:
Contemporary accounting research : a journal of the …
27
(
2010
)
2
,
pp. 469-536
Persistent link: https://www.econbiz.de/10008650531
Saved in:
16
Defined benefit pension assumption changes after SFAS-158
Amlie, Thomas T.
- In:
Journal of business and economic perspectives
36
(
2010
)
2
,
pp. 6-13
Persistent link: https://www.econbiz.de/10009162278
Saved in:
17
Do markets like frozen defined benefit pensions? : an event study
Milevsky, Moshe Arye
;
Song, Keke
- In:
The journal of risk and insurance : the journal of the …
77
(
2010
)
4
,
pp. 893-909
Persistent link: https://www.econbiz.de/10008798289
Saved in:
18
The effect of pension accounting on corporate pension asset allocation
Amir, Eli
;
Guan, Yanling
;
Oswald, Dennis
- In:
Review of accounting studies
15
(
2010
)
2
,
pp. 345-366
Persistent link: https://www.econbiz.de/10003993349
Saved in:
19
The effect of pension plan type on retirement age : distinguishing plan incentives from career length preferences
Manchester, Colleen Flaherty
- In:
Southern economic journal
77
(
2010
)
1
,
pp. 104-125
Persistent link: https://www.econbiz.de/10008729177
Saved in:
20
The case for marking public plan liabilities to market
Goldberg, Peter J. P.
;
Latter, Gordon
- In:
The future of public employee retirement systems
,
(pp. 29-57)
.
2009
Persistent link: https://www.econbiz.de/10003898535
Saved in:
21
Benefit cost comparisons between state and local governments and private industry employers
McDonnell, Ken
- In:
The future of public employee retirement systems
,
(pp. 85-96)
.
2009
Persistent link: https://www.econbiz.de/10003898555
Saved in:
22
Administrative costs of state defined benefit and defined contribution systems
Hustead, Edwin C.
- In:
The future of public employee retirement systems
,
(pp. 97-104)
.
2009
Persistent link: https://www.econbiz.de/10003898557
Saved in:
23
Thinking about funding federal retirement plans
Hustead, Toni
- In:
The future of public employee retirement systems
,
(pp. 105-111)
.
2009
Persistent link: https://www.econbiz.de/10003898560
Saved in:
24
Redefining traditional plans : variations and developments in public employee retirement plan design
Brainard, Keith
- In:
The future of public employee retirement systems
,
(pp. 187-205)
.
2009
Persistent link: https://www.econbiz.de/10003898585
Saved in:
25
Defined contribution pension plans in the public sector : a benchmark analysis
Crane, Roderick B.
;
Heller, Michael
;
Yakoboski, Paul J.
- In:
The future of public employee retirement systems
,
(pp. 206-236)
.
2009
Persistent link: https://www.econbiz.de/10003898586
Saved in:
26
The evolution of public sector pension plans in the United States
Clark, Robert L.
;
Craig, Lee A.
;
Ahmed, Neveen
- In:
The future of public employee retirement systems
,
(pp. 239-270)
.
2009
Persistent link: https://www.econbiz.de/10003898592
Saved in:
27
Pension fund activism : the double-edged sword
Barber, Brad M.
- In:
The future of public employee retirement systems
,
(pp. 271-293)
.
2009
Persistent link: https://www.econbiz.de/10003898593
Saved in:
28
The new intersection on the road to retirement : public pensions, economics, perceptions, politics, and interest groups
Almeida, Beth
;
Kenneally, Kelly
;
Madland, David
- In:
The future of public employee retirement systems
,
(pp. 294-326)
.
2009
Persistent link: https://www.econbiz.de/10003898595
Saved in:
29
Pension descount rate assumptions under SFAS-87 and SFAS-158 : the distorting influence of minimum liability requirements
Amlie, Thomas T.
- In:
Journal of business and economic perspectives
35
(
2009
)
1
,
pp. 6-13
Persistent link: https://www.econbiz.de/10003927820
Saved in:
30
Footnotes aren't enough : the impact of pension accounting on stock values
Coronado, Julia Lynn
;
Mitchell, Olivia S.
;
Sharpe, Steven A.
- In:
Journal of pension economics and finance
7
(
2008
)
3
,
pp. 257-276
Persistent link: https://www.econbiz.de/10003774739
Saved in:
31
The future shock of retirement
Cohen, Jonathan E.
;
Scanlan, Matthew H.
;
O'Hara, Matthew
- In:
The journal of investing
17
(
2008
)
4
,
pp. 56-70
Persistent link: https://www.econbiz.de/10003795426
Saved in:
32
Introduction to and overview of SFAS No. 158 : a visual presentation
Hassell, John M.
;
Philipich, Kirk L.
- In:
Journal of accounting education
26
(
2008
)
1
,
pp. 30-33
Persistent link: https://www.econbiz.de/10003698922
Saved in:
33
Ausgewählte Aspekte im Hinblick auf FAS 158 zur Erbringung von Versorgungsleistungen : praktische Auswirkungen der erstmaligen Anwendung und Vergleich mit IFRS
Fuchs, Markus
;
Stibi, Bernd
- In:
WPg : Kompetenz schafft Vertrauen
61
(
2008
)
10
,
pp. 427-434
Persistent link: https://www.econbiz.de/10003705166
Saved in:
34
A real world illustration of SFAS 158
Shough, Stuart
- In:
Journal of business case studies
4
(
2008
)
8
,
pp. 43-50
Persistent link: https://www.econbiz.de/10003778192
Saved in:
35
Deferred compensation nonqualified employee benefits : their global effect ; IAS, FAS and harmonization
Bell, Lawrence L.
- In:
Journal of compensation and benefits
24
(
2008
)
5
,
pp. 5-20
Persistent link: https://www.econbiz.de/10003762445
Saved in:
36
Pensionen nach IFRS und US-GAAP : ein Erfahrungsbericht
Hauck, Ulrich
;
Schloemer, Martin
- In:
Demographischer Wandel als unternehmerische …
,
(pp. 79-98)
.
2007
Persistent link: https://www.econbiz.de/10003456224
Saved in:
37
Do defined benefit plans have a future?
Fessler, Thomas
;
Sher, Larry
- In:
Altersversorgung und Vergütung : Risiken und Chancen …
,
(pp. 315-329)
.
2006
Persistent link: https://www.econbiz.de/10003339712
Saved in:
38
Funding strategies for defined benefit pension plans and the measurement of leverage risk
Pellens, Bernhard
;
Crasselt, Nils
- In:
Current issues in financial reporting and financial …
,
(pp. 3-33)
.
2005
Persistent link: https://www.econbiz.de/10002867533
Saved in:
39
Die Bilanzierung von Pensionsrückstellungen nach HGB und IAS : Überblick über die wesentlichen Regelungen und Unterschiede unter Berücksichtigung von Abweichungen zwischen IAS und...
Feld, Klaus-Peter
- In:
WPg : Kompetenz schafft Vertrauen
56
(
2003
)
11
,
pp. 573-586
Persistent link: https://www.econbiz.de/10001759752
Saved in:
40
Die Bilanzierung von Pensionsrückstellungen nach HGB und IAS : Überblick über die wesentlichen Regelungen und Unterschiede unter Berücksichtigung von Abweichungen zwischen IAS und...
Feld, Klaus-Peter
- In:
WPg : Kompetenz schafft Vertrauen
56
(
2003
)
12
,
pp. 638-648
Persistent link: https://www.econbiz.de/10001772781
Saved in:
41
Protecting underfunded pensions : the role of guarantee funds
Cooper, Russell W.
;
Ross, Thomas W.
- In:
Journal of pension economics and finance
2
(
2003
)
3
,
pp. 247-272
Persistent link: https://www.econbiz.de/10002034906
Saved in:
42
Pensionsverpflichtungen im Rahmen von Unternehmensübernahmen
Reicherter, Matthias
- In:
Betriebswirtschaftliche Forschung und Praxis : BFuP
55
(
2003
)
3
,
pp. 358-375
Persistent link: https://www.econbiz.de/10001766138
Saved in:
43
Die Bilanzierung von Pensionsverpflichtungen nach HGB versus US-GAAP/IAS : ist die deutsche Rechnungslegung besser als ihr Ruf?
Wolz, Matthias
- In:
Journal of business economics : JBE
70
(
2000
)
12
,
pp. 1371-1390
Persistent link: https://www.econbiz.de/10001536539
Saved in:
44
Pensionsverpflichtungen nach US-GAAP-IAS versus HGB-GoB und die Informationsfunktion des Jahresabschlusses
Schildbach, Thomas
- In:
Journal of business economics : JBE
69
(
1999
)
9
,
pp. 957-977
Persistent link: https://www.econbiz.de/10001404414
Saved in:
45
Die Bewertung von Pensionsrückstellungen in Deutschland, Österreich und Luxemburg sowie nach IAS und US-GAAP
Kußmaul, Heinz
;
Kihm, Axel
- In:
Internationale Rechnungslegung : Festschrift für …
,
(pp. 123-155)
.
1999
Persistent link: https://www.econbiz.de/10001414818
Saved in:
46
Market reaction to firm inclusion on the Pension Benefit Guaranty Corporation underfunding list
Godwin, Norman H.
;
Key, Kimberly G.
- In:
The journal of applied business research
15
(
1999
)
4
,
pp. 21-31
Persistent link: https://www.econbiz.de/10001446198
Saved in:
47
Die Bilanzierung von Pensionsrückstellungen nach HGB und US-GAAP: ein konzeptioneller Überblick
Postert, Andreas
;
Wolz, Matthias
- In:
Der Betrieb
52
(
1999
)
43
,
pp. 2173-2178
Persistent link: https://www.econbiz.de/10001424066
Saved in:
48
The effect of municipal pension obligations on general obligation net interest cost and ratings
Allen, Arthur C.
;
Sneed, Cynthia
;
Sneed, John
- In:
Municipal finance journal : the state and local …
19
(
1998/99
)
3
,
pp. 16-31
Persistent link: https://www.econbiz.de/10001372221
Saved in:
49
The influence of pension obligations and other postretirement benefits on primary bond pricing
Maher, John J.
;
Thompson, G. Rodney
- In:
The journal of applied business research
14
(
1998
)
2
,
pp. 95-108
Persistent link: https://www.econbiz.de/10001243392
Saved in:
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