Executive compensation and cash contributions to defined benefit pension plans

Pension contribution has a significant impact on firm valuation, employee benefit, and the financial situation of the Pension Benefit Guaranty Corporation (PBGC). Using a comprehensive dataset of defined benefit pension (DB) plan contributions, we investigate economic and accounting determinants of...

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Bibliographic Details
Main Authors: CHENG, Qiang, SWENSON, Laura
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2018
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/864
https://ink.library.smu.edu.sg/context/soa_research/article/1863/viewcontent/Executive_compensation_2018_pp.pdf
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Institution: Singapore Management University
Language: English