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 |
| 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. |
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