haku: @author Stone, M. / yhteensä: 17
viite: 13 / 17
| Tekijä: | Stone, M. |
| Otsikko: | A financing explanation for overfunded pension plan terminations. |
| Lehti: | Journal of Accounting Research
1987 : AUTUMN, VOL. 25:2, p. 317-326 |
| Asiasana: | PENSION FUNDS CORPORATE STRATEGY CORPORATE FINANCE |
| Kieli: | eng |
| Tiivistelmä: | 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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