CEO incentives and the health of defined benefit pension plans

Abstract We examine the relation between CEO pay-related wealth and the funding levels, and freezing decisions, of defined benefit pension plans. Results show that higher funding levels occur when CEOs are most endowed in employee pension plans, but that spillover endowments in supplemental executiv...
Ausführliche Beschreibung

Gespeichert in:
Autor*in:

Begley, Joy [verfasserIn]

Chamberlain, Sandra [verfasserIn]

Yang, Shuo [verfasserIn]

Zhang, Jenny Li [verfasserIn]

Format:

E-Artikel

Sprache:

Englisch

Erschienen:

2015

Schlagwörter:

Defined benefit plans

Earnings management

Pension plan governance

Übergeordnetes Werk:

Enthalten in: Review of accounting studies - Dordrecht [u.a.] : Springer Science + Business Media B.V., 1996, 20(2015), 3 vom: 31. Juli, Seite 1013-1058

Übergeordnetes Werk:

volume:20 ; year:2015 ; number:3 ; day:31 ; month:07 ; pages:1013-1058

Links:

Volltext

DOI / URN:

10.1007/s11142-015-9332-0

Katalog-ID:

SPR017055423

Nicht das Richtige dabei?

Schreiben Sie uns!