Author:
Lee Cheng-Few,Lin James Juichia
Publisher
Springer International Publishing
Reference43 articles.
1. Alderson, M.J., and C.F. Lee. 1988. Corporate pension policy and capital structure decisions. Journal of Economics and Business 40: 209–228.
2. Amir, E., and E.A. Gordon. 1996. Firms’ choice of estimation parameters: Empirical evidence from SFAS 106. Journal of Accounting, Auditing and Finance 3: 427–448.
3. Amott, R., and A. Gersovitz. 1980. Corporate financial structure and the functioning of private pension plans. Journal of Public Economics 2: 231–248.
4. Barth, M., W.H. Beaver, and W.R. Landsman. 1993. A structural analysis of pension disclosures under SFAS 87 and their relation to share prices. Financial Analysts Journal 49: 18–26.
5. Bergstresser, D.B., M.A. Mihir, and J. Rauh. 2006. Earnings manipulation, pension assumptions and managerial investment decisions. The Quarterly Journal of Economics 121: 157–195.