Contributions to Defined Benefit Pension Plans: Economic and Accounting Determinants
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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| 格式: | text |
| 語言: | English |
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Institutional Knowledge at Singapore Management University
2011
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| 在線閱讀: | https://ink.library.smu.edu.sg/soa_research/1190 |
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| 機構: | Singapore Management University |
| 語言: | English |