This research analyzes the relationship between specific firm characteristics and firms' settlement/replacement plan decisions under Statement of Financial Accounting Standard No. 88 (FAS88). I examined firms that effected either (i) a settlement of their pension obligations without a benefit plan termination or (ii) a partial termination with a replacement benefit plan or (iii) a complete termination with no replacement of a benefit plan.
Identifer | oai:union.ndltd.org:unt.edu/info:ark/67531/metadc332784 |
Date | 08 1900 |
Creators | Ranganathan, Krishnan Ayengar |
Contributors | Merino, Barbara D. |
Publisher | University of North Texas |
Source Sets | University of North Texas |
Language | English |
Detected Language | English |
Type | Thesis or Dissertation |
Format | vii, 200 leaves, Text |
Coverage | United States |
Rights | Public, Ranganathan, Krishnan Ayengar, Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved. |
Page generated in 0.0014 seconds