What are Corporate Pension Liabilities?

Bulow, Jeremy I.·1982·The Quarterly Journal of Economics
DOI 10.2307/1885871

Cited by (201)

Items 101–200 of 201

  1. Stock Market Sensitivity to U.K. Firms' Pension Discounting Assumptions
    Paul J. M. Klumpes, Kevin P. McMeeking · 2007 · Risk Management and Insurance Review
  2. Excess of the PBO over the ABO and hard pension freezes
    Kun Yu · 2014 · Review of Quantitative Finance and Accounting
  3. Employee Inside Debt and Acquirer Returns
    Xin Chang, Jun‐Koo Kang, Le Zhang, Le Zhang · 2011 · SSRN Electronic Journal
  4. A Contingent Claims Model of Corporate Pension Obligations*
    Gim S. Seow · 1995 · Decision Sciences
  5. Economic Implications of ERISA
    Jeremy I. Bulow, Myron S. Scholes, Peter S. Menell · 1982 · National Bureau of Economic Research
  6. EVALUATION OF FINANCIAL PERFORMANCE ON PORTFOLIO HOLDINGS HELD BY PENSION FUNDS IN KENYA
    Sammy Eric Njeru, Dominic Murage Njeru, Kasomi Fredrick · 2015 · University of Nairobi Research Archive (University of Nairobi)
  7. Retirement Benefits, Economics and Accounting: Moral Hazard and Frail Benefit Designs
    Jeremy Gold · 2005 · North American Actuarial Journal
  8. The Risks of Pension Plans
    Robert W. McLeod, Sharon M. Moody, Aaron Phillips · 1992 · Financial Services Review
  9. Evaluating Investment Performance
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  10. PUBLIC POLICY TOWARDS PRIVATE PENSIONS
    Richard A. Ippolito · 1983 · Contemporary Economic Policy
  11. Do Markets Like Frozen DB Pensions? An Event Study
    Moshe A. Milevsky, Keke Song · 2009 · SSRN Electronic Journal
  12. The Liability Nature of Unfunded Pension Obligations since ERISA
    Rodger G. Holland, Nancy A. Sutton · 1988 · Journal of Risk & Insurance
  13. Linking Benefits to Investment Performance in US Public Pension Systems
    Robert Novy‐Marx, Joshua Rauh · 2012 · National Bureau of Economic Research
  14. Does stakeholder orientation mitigate shareholder-employee conflicts? Evidence from a quasi-natural experiment
    Douglas J. Cumming, Fanyu Lu, Limin Xu, Chia-Feng Jeffrey Yu · 2025 · Journal of Corporate Finance
  15. Workers' Choice on Pension Schemes
    Lorenzo Corsini, Pier Mario Pacini, Luca Spataro · 2011 · Public Finance Review
  16. Managing Pension and Retirement Plans
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  17. Private versus public risk sharing:
    Henning Bohn · 2012 · Cambridge University Press eBooks
  18. Evaluating Pension Insurance Pricing
    David F. Babbel · 2013 · Journal of Pensions Economics and Finance
  19. Valuation of Contingent Pension Liabilities and Guarantees under Sponsor Vulnerability
    Dirk W. G. A. Broeders · 2008 · SSRN Electronic Journal
  20. Pension funds and Market Efficiency: A review
    Ashok Thomas, Luca Spataro · 2013 · RePEc: Research Papers in Economics
  21. DISCONTINUITIES IN PENSION BENEFIT FORMULAS AND THE SPOT MODEL OF THE LABOR MARKET: IMPLICATIONS FOR FINANCIAL ECONOMISTS
    James E. Pesando · 1986 · Economic Inquiry
  22. Cost Saving and the Freezing of Corporate Pension Plans
    Joshua Rauh, Irina Stefanescu, Stephen P. Zeldes · 2015 · SSRN Electronic Journal
  23. Discounting and the market valuation of defined benefit pensions
    Francis Breedon, Luca Larcher · 2021 · European Financial Management
  24. Excess pension asset reversions and corporate acquisition activity
    David A. Cather, Elizabeth S. Cooperman, Glenn A. Wolfe · 1991 · Journal of Business Research
  25. Reforming the Defined-Benefit Pension System in the United States
    David W. Wilcox · 2006
  26. Pension Portability and Labour Mobility in the United States. New Evidence from SIPP Data
    Vincenzo Andrietti, Vincent Alexandre Hildebrand · 2001 · RePEc: Research Papers in Economics
  27. Cost Saving and the Freezing of Corporate Pension Plans
    Joshua Rauh, Irina Stefanescu, Stephen P. Zeldes · 2020 · National Bureau of Economic Research
  28. Corporate Debt and Taxes
    Michelle Hanlon, Shane M. Heitzman · 2022 · SSRN Electronic Journal
  29. The lender's view of debt and equity: the case of pension funds
    Zvi Bodie · 1989 · RePEc: Research Papers in Economics
  30. Financial Performance Adequacy of Pension Fund Managers in Nigeria
    Adeoye Amuda Afolabi, Lourens Jacobus Erasmus · 2023 · Journal of Accounting Finance and Auditing Studies
  31. Should Risky Firms Offer Risk-Free DB Pensions?
    David A. Love, Paul A. Smith, David W. Wilcox · 2009 · Finance and Economics Discussion Series
  32. Pension Incentives and Job Mobility.
    Steven G. Allen, Alan L. Gustman, Thomas L. Steinmeier · 1996 · Industrial and Labor Relations Review
  33. The Distribution of Investment Risk in Defined Benefit Pension Plans: A Reconsideration
    Douglas Hyatt, James E. Pesando · 2005 · Relations industrielles
  34. Alternative Measurement Bases in Pension Accounting: A Simulation Analysis
    Paul J. M. Klumpes, Liyan Tang, Pengguo Wang · 2010 · DOAJ (DOAJ: Directory of Open Access Journals)
  35. The Funding Status of Teacher Pensions: An Econometric Approach
    Robert P. Inman · 1985 · National Bureau of Economic Research
  36. NATIONAL BUREAU OF ECONOMIC RESEARCH 1050 Massachusetts Avenue
    Cambridge Ma · 1981 · SSRN Electronic Journal
  37. Pensions and Pension Schemes
    José Luis Iparraguirre · 2019 · Springer eBooks
  38. Pensions in an ageing society – Strains and pains of becoming older together
    David Miles · 2026 · The Journal of the Economics of Ageing
  39. Employee Stock Ownership Plans and Company Stock
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  40. Managing Pension Fund Risk
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  41. An Overview of Compliance for Pension Plans
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  42. Financial health and the valuation of corporate pension plans
    Jun Ping Cai, Miao Luo, Alan J. Marcus · 2019 · Journal of Pensions Economics and Finance
  43. The Earnings Implications of Pension Expense
    Paul Joss · 2005 · North American Actuarial Journal
  44. Revised Estimates of Personal Sector Wealth for South Africa
    Janine Aron, John N. J. Muellbauer · 2004 · Oxford University Research Archive (ORA) (University of Oxford)
  45. Why are some pension plans partially funded?
    David J. Fowler, John Rumsey · 1994 · Journal of Economics and Business
  46. Generational Wealth Accounts
    David G. McCarthy, James A. Sefton, Ronald Demos Lee, Jože Sambt · 2017 · SSRN Electronic Journal
  47. Mensuração das obrigações previdenciárias nas contas da União: uma análise atuarial das pensões militares das forças armadas
    Anderson Soares da Silva · 2017
  48. The Usefulness of the Wind-Up Measure of Pension Liabilities: A LabourMarket Perspective
    James E. Pesando · 1985 · National Bureau of Economic Research
  49. Firm Characteristics, Unanticipated Inflation, and Stock Returns
    Douglas K. Pearce, V. Vance Roley · 1987 · National Bureau of Economic Research
  50. P
    Peter Newman, Murray Milgate, John L. Eatwell · 1992 · Palgrave Macmillan UK eBooks
  51. Pension Freezes and Household Saving over the Life Cycle
    David A. Love, Paul A. Smith · 2008 · SSRN Electronic Journal
  52. The Impact of Off-Balance-Sheet Pension Liability under SFAS No.87 on Earnings Quality, Cost of Capital, and Analysts' Forecasts
    Xiaofeng Peng · 2008 · OhioLink ETD Center (Ohio Library and Information Network)
  53. Technical Review Panel for the Pension Insurance Modeling System (PIMS)
    Olivia S. Mitchell, Christopher Charles Geczy, Robert Novy‐Marx, Raimond Maurer, Donald E. Fuerst, Christopher M. Bone, Donald J. Segal, Martin G. Clarke, Frank J. Fabozzi, Deborah J. Lucas et al. · 2014 · SSRN Electronic Journal
  54. Let Us Trade Pension Claims
    Bernard Dumas, Juerg M. Syz · 2005 · SSRN Electronic Journal
  55. Appendix: Practical Cases
    Didier Cossin, Felipe Aparicio · 2001 · Advances in computational management science
  56. Risky Pensions and Household Saving over the Life Cycle
    David A. Love, Paul A. Smith · 2009 · SSRN Electronic Journal
  57. Implications of pension and other post retirement benefit (OPRB) recognition biases on leverage ratio components
    Sarah Hertz · 2011 · Rutgers University Community Repository (Rutgers University)
  58. Vállalati nyugdíjkötelezettségek és a részvények kockázata - tõkeáttétel és kereszttulajdonlás
    Dániel Móricz · 2006 · Közgazdasági Szemle
  59. Selecting and Managing Asset Managers
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  60. An Introduction to Pension Plans
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  61. The Prudent Pension Fiduciary: A Pragmatic View
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  62. Chapter 6 The Future of Pension Plan Design
    David G. McCarthy · 2005
  63. Pension Risk and Household Saving over the Life Cycle
    2010 · Chapman & Hall/CRC finance series
  64. Asset Allocation for Defined Benefit Plans
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  65. Risk Management Strategies Using Derivative Securities
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  66. The Pension Plan as Shareholder
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  67. Establishing Pension Investment Policy
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  68. Investment Policy and Asset Allocation for Defined Contribution Plans
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  69. Designing the Best Pension Plan
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  70. The Integrated Approach to Managing Defined Benefit Plans
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  71. The Path to Better Pension Plan Management
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  72. People and the Psychology of Pension Fund Decisions
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  73. Improving Pension Fund Investment Performance
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  74. Accounting for Defined Benefit Plans
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  75. The Asset Allocation Decision
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  76. What Pension Plans Do
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  77. 8 Work incentives and retirement incomes
    Richard F. Disney, Alan Duncan, Edward Whitehouse · 2011
  78. Morris Kleiner, Richard Block,
    Myron J. Roomkin · 1987
  79. Post-employment Benefits, Economics and Accounting: Moral Hazard and Frail Benefit Designs
    Jeremy Gold · 2004 · ScholarlyCommons (University of Pennsylvania)
  80. On understanding the implication of pension debt on fiscal policy in Tanzania: Is there any room for improving the adequacy of pension benefits?
    Josephat Lotto, Irene C. Isaka · 2020 · Cogent Economics & Finance
  81. RISKY PENSIONS AND HOUSEHOLD SAVING OVER THE LIFE CYCLE
    David A. Love, Paul A. Smith, Hovey House, Commonwealth Avenue · 2008 · RePEc: Research Papers in Economics
  82. Why Do Firms Offer Risky Defined Benefit Pension Plans?
    David A. Love, Paul A. Smith, David W. Wilcox · 2007 · Finance and Economics Discussion Series
  83. Three essays on corporate finance
    Wenrui Zhang · 2012
  84. Publications récentes
    1982 · Relations industrielles
  85. Hybrid Plans
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  86. Corporate Pension Decision Making
    David P. Blake · 2012
  87. Managing Costs
    August Baker, Dennis E. Logue, Jack S. Rader · 2004
  88. An Example of a Multiemployer Hybrid Pension Plan
    2004
  89. Example of an Equity Swap Hedge
    2004
  90. Adjusting for Risk
    2004
  91. Preface
    2004
  92. Copyright Page
    2004
  93. A Guide for the Prudent Fiduciary
    2004
  94. Measuring Returns
    2004
  95. Manager Selection
    2004
  96. Global Investing for Pension Funds
    2004
  97. Why Do Firms Offer Risky Defined-Benefit Pension Plans?
    David A. Love, Paul A. Smith, David W. Wilcox · 2007 · SSRN Electronic Journal
  98. Why Do Firms Offer Risky Defined Benefit Pension Plans?
    David A. Love, Paul A. Smith, David W. Wilcox · 2007 · SSRN Electronic Journal
  99. A Comparative Study of Immediate Annuities and Ordinary Annuities in establishing the Phantom of Zero Liability Under the Trusteeship Pension Valuation Structure
    Ogungbenle Gbenga Michael, Adeoye Vincent Oluseyi · 2023 · Journal of Business and Management
  100. in Baltimore, Maryland. We gratefully
    Ann A. McDermed, Alan L. Gustman, Thomas L. Steinmeier · 1987