Are potential effects of SFAS 158 associated with firms' decisions to freeze their defined benefit pension plans?

Author： Beaudoin Cathy Chandar Nandini Werner Edward M.

ISSN： 1475-7702

Source： Review of Accounting and Finance, Vol.9, Iss.4, 2010-11, pp. : 424-451

Disclaimer: Any content in publications that violate the sovereignty, the constitution or regulations of the PRC is not accepted or approved by CNPIEC.

Previous Menu Next

Abstract

Related content

Pension regulation in Malawi: Defined benefit fund or defined contribution fund?

By Mhango Mtendeweka

Pensions: An International Journal, Vol. 17, Iss. 4, 2012-11 ,pp. : 270-282

Palgrave Macmillan Ltd

Access to resources Recommend Favorite

Gender differences in defined contribution pension decisions - Allocation, leverage, and accumulation

By Bajtelsmit V.L. Bernasek A. Jianakoplos N.A.

Financial Services Review, Vol. 8, Iss. 1, 1999-01 ,pp. : 1-10

Elsevier

Access to resources Recommend Favorite

Effective management of pension plans

By Staab David Kleiner Brian H

Management Research News, Vol. 28, Iss. 2-3, 2005-02 ,pp. : 127-135

Emerald Group Publishing Ltd

Access to resources Recommend Favorite

Do firms understate stock option-based compensation expense disclosed under SFAS 123?

By Aboody David Barth Mary Kasznik Ron

Review of Accounting Studies, Vol. 11, Iss. 4, 2006-12 ,pp. : 429-461

Springer Publishing Company

Access to resources Recommend Favorite

The Effect of SFAS No. 131 on the Cross-segment Variability of Profits Reported by Multiple Segment Firms

By Ettredge Michael Kwon Soo Smith David Stone Mary

Review of Accounting Studies, Vol. 11, Iss. 1, 2006-03 ,pp. : 91-117

Springer Publishing Company

Access to resources Recommend Favorite