search query: @indexterm Pension funds / total: 253
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| Author: | Stone, M. |
| Title: | A financing explanation for overfunded pension plan terminations. |
| Journal: | Journal of Accounting Research
1987 : AUTUMN, VOL. 25:2, p. 317-326 |
| Index terms: | PENSION FUNDS CORPORATE STRATEGY CORPORATE FINANCE |
| Language: | eng |
| Abstract: | A review of whether overfunded pension plan terminations can be explained as financing decisions, linked with variables concerning a firm's abilities to finance internally and disincentives to debt financing, market valuation of a firm's cash flows, availability of pension fund financing, plan termination costs, whether excess pension assets represent a source of financial slack, sample procedures and research design. Four Tables are given. |
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