A FINANCING EXPLANATION FOR OVERFUNDED PENSION PLAN TERMINATIONS
M Stone
Journal of Accounting Research, 1987, vol. 25, issue 2, 317-326
Keywords: Pension plan termination; Financial slack; Overfunded pension funds (search for similar items in EconPapers)
JEL-codes: G30 G32 M41 (search for similar items in EconPapers)
Date: 1987
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:25:y:1987:i:2:p:317-326
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DOI: 10.2307/2491021
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