Relevant bibliographies by topics / Corporate pension plans

Academic literature on the topic 'Corporate pension plans'

Author: Grafiati
Published: 10 December 2022
Last updated: 28 January 2023

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Journal articles on the topic "Corporate pension plans"

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Cocco, João F. "Corporate Pension Plans." Annual Review of Financial Economics 6, no. 1 (December 2014): 163–84. http://dx.doi.org/10.1146/annurev-financial-110613-034440.

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Bicksler, James L., and Dennis E. Logue. "Managing Corporate Pension Plans." Journal of Finance 48, no. 1 (March 1993): 412. http://dx.doi.org/10.2307/2328901.

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Gupta, Francis, Eric Stubbs, and Yogi Thambiah. "U.S. Corporate Pension Plans." Journal of Portfolio Management 26, no. 4 (July 31, 2000): 65–72. http://dx.doi.org/10.3905/jpm.2000.319760.

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Kasaoka, Eriko. "Corporate Pension Systems and Pension Funding Status in ASEAN Countries." Asian Academy of Management Journal of Accounting and Finance 17, no. 1 (June 30, 2021): 153–90. http://dx.doi.org/10.21315/aamjaf2021.17.1.6.

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National pension systems will vary among countries because of several factors. The role of the corporate pension in sustaining and supporting a country’s retirees is also different among nations. There are two main pension plans defined in International Accounting Standard No. 19: Employee Benefits, namely, defined benefit plans and defined contribution plans. The defined benefit plan requires a company to recognise its pension funding status on the balance sheet. In contrast, in a defined contribution plan, only the contribution amount to the plan is recognised as an expense on the firm’s income statement. The aim of this paper is to investigate in ASEAN countries the relationship between the presence of corporate pension plans and specific financial factors in companies. The result of the empirical research shows companies with higher profitability and efficiency tend to provide corporate pension plans to their employees.
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Yan, Zhao, Sun Fangzheng, and Ye Zhiqiang. "The Effects of Corporate Pension Plans on Capital Structure: Evidence from China." International Journal of Economics, Business and Management Research 06, no. 11 (2022): 25–50. http://dx.doi.org/10.51505/ijebmr.2022.61103.

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With the increasing aging population in China, corporate pension plans have become an important pillar for the pension system. From the perspective that pension plans can affect employees’ perceptions of bankruptcy risk, we show that corporate pension plans significantly increase the debt ratio, especially for companies in high labor-intensive industries, which generally have higher educated and younger employees. This paper not only enriches the labor economy literature on how labor impacts the financial decision-making of companies, but also provides some practical suggestions to improve China’s corporate pension plan system.
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Lucas, John J. "Are Cash Balance Pension Plans A Viable Retirement Program For Corporate America?" Journal of Business & Economics Research (JBER) 10, no. 8 (August 1, 2012): 451. http://dx.doi.org/10.19030/jber.v10i8.7173.

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Cash Balance Pension Plans are a defined benefit plan where employees have a hypothetical account that increases annually, as a result of compensation credit as well as interest credit. In essence, cash balance pension plans combine elements of both a traditional defined benefit plan and a defined contribution plan (Lucas, 2007). This paper examines the recent trends and legal ruling regarding cash balance pension plans. The paper also provides an examination of the role of the Pension Protection Act (PPA) of 2006 and its impact on cash balance pension plans. An evaluation will also be presented to determine if cash balance pension plans are a viable retirement program option in corporate America.
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Bataev, V. V., and N. B. Pochinok. "The Practice of Pension Funds Bankruptcy and Corporate Pension Programs Liquidation." Social’naya politika i sociologiya 19, no. 4 (December 28, 2020): 6–14. http://dx.doi.org/10.17922/2071-3665-2020-19-4-6-14.

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in the article the world practice of control over the activities of private pension funds is investigated. The principles of international pension regulators are analyzed. The methods of bankruptcy of pension funds are revealed. The features of liquidation of corporate pension programs are emphasized. A number of practical examples of the termination of the activity of pension plans are indicated. Differences in the procedures for completing professional pension plans and individual pension schemes are balanced. Conclusions and recommendations are given for national supervisors to improve pension systems.
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CAMPBELL, CYNTHIA J., MARK L. POWER, and ROGER D. STOVER. "Quid-pro-quo exchanges of outside director defined benefit pension plans for equity-based compensation." Journal of Pension Economics and Finance 5, no. 2 (May 11, 2006): 155–74. http://dx.doi.org/10.1017/s1474747206002472.

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The independence of outside directors is critical to corporate board effectiveness. We examine a unique period in corporate governance when outside directors' defined benefit pensions are replaced with increases in equity. Firms with pension plans significantly underperform their industry in terms of stock returns. Firms terminating the pension plans in exchange for equity have significant increases in stock returns relative to their industry subsequent to the change. All samples outperform the ROA and ROE industry medians both before and after the change in compensation, indicating pressure from organized investors likely comes from stock performance, not accounting performance. Investor rights pressure and outside director compensation and not takeover risk or institutional ownership best explain firms altering outside director compensation, with board of director effectiveness improving.
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Cocco, João F., and Paolo F. Volpin. "Corporate Pension Plans as Takeover Deterrents." Journal of Financial and Quantitative Analysis 48, no. 4 (July 24, 2013): 1119–44. http://dx.doi.org/10.1017/s0022109013000355.

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AbstractWe use UK data to show that firms that sponsor a defined-benefit pension plan are less likely to be targeted in an acquisition and, conditional on an attempted takeover, they are less likely to be acquired. Our explanation is that the uncertainty in the value of pension liabilities is a source of risk for acquirers of the firm's shares, which works as a takeover deterrent. In support of this explanation we find that these same firms are more likely to use cash when acquiring other firms, and that the announcement of a cash acquisition is associated with positive announcement effects.
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Omori, Kozo, and Tomoki Kitamura. "Effect of debt tax benefits on corporate pension funding and risk-taking." Journal of Economic Studies 47, no. 6 (May 16, 2020): 1327–37. http://dx.doi.org/10.1108/jes-04-2019-0188.

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PurposeThis study theoretically investigates the impacts of tax benefits on funding level and risk-taking of a corporate defined benefit (DB) pension plan.Design/methodology/approachThe present value of the future tax benefits is maximized while the stockholders determine the funding level and investment risk-taking in DB plans. As a feature of DB plans, this study considers pension benefits to be pre-determined. Further, the pension beneficiary has a priority over the sponsor company's creditors for the pension reserve fund. These are seldom considered in previous studies.FindingsIt is desirable to decrease the funding level of DB plans to increase tax benefits. This is because the effect of tax exemption for the pension fund's investment income is eliminated by the change in the contribution arising from the investment's result. The optimal investment risk-taking depends on the funding level.Originality/valueThe impact of tax benefits on decision-making for DB plans is significantly different from that stated by previous studies, that is, an increase in pension funds will reduce the corporate debt. To explain corporate behavior, this study's results—derived from the essential feature of DB plans, which could not have been included in previous studies—should be considered.
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Dissertations / Theses on the topic "Corporate pension plans"

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Stefanescu, Irina Shivdasani Anil. "Capital structure decisions and corporate pension plans." Chapel Hill, N.C. : University of North Carolina at Chapel Hill, 2006. http://dc.lib.unc.edu/u?/etd,383.

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Thesis (Ph. D.)--University of North Carolina at Chapel Hill, 2006.
Title from electronic title page (viewed Oct. 10, 2007). "... in partial fulfillment of the requirements for the degree of Doctor of Philosophy in the Kenan Flagler Business School (Finance)." Discipline: Business Administration; Department/School: Business School, Kenan-Flagler.
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Dimitrova, Milka. "Essays on corporate defined benefit pension plans and Chapter 11 bankruptcy." Thesis, University of British Columbia, 2015. http://hdl.handle.net/2429/54712.

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In this thesis, I present two essays on corporate defined benefit pension claimants and Chapter 11 bankruptcy. First, defined benefit claimants are related to a lower likelihood that the firm files for Chapter 11 bankruptcy. Second, defined benefit claimants influence the bankruptcy reorganization process beyond the role played by the firm's traditional creditors. In the first essay, I examine the role of defined benefit claimants in times leading up to bankruptcy. Defined benefit claimants are less diversified and face higher costs of Chapter 11 bankruptcy than traditional lenders. I show that these differences have implications for the likelihood that firms file for Chapter 11 bankruptcy: the higher the share of defined benefit liabilities relative to overall liabilities, the lower the likelihood of Chapter 11 bankruptcy. These results indicate that defined benefit claimants' incentives to keep the firm as a going concern matter for the firm's decision to file for Chapter 11 and should be considered in studies of debt renegotiation between the firm and its creditors. In the second essay, I focus on defined benefit claimants in bankruptcy and their impact on the reorganization process. I provide evidence that pension claimants influence the Chapter 11 restructuring beyond the impact of traditional lenders. In particular, defined benefit claimants play a role in the decision to terminate a pension plan in bankruptcy, in the likelihood that firms refile for bankruptcy, and in the amounts that unsecured creditors recover in bankruptcy. These results highlight a role for pension claimants in bankruptcy restructuring beyond that of traditional creditors. Additional tests indicate that one channel through which defined benefit claimants influence the Chapter 11 process and its outcomes is by accepting cuts in their pension liabilities which cannot be explained by the average reductions experienced by other creditors. These findings highlight the role of defined benefit claimants as an important player in bankruptcy restructuring.
Business, Sauder School of
Graduate
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Mashruwala, Shamin D. "The impact of accounting smoothing on asset allocation in corporate pension plans : evidence from the U.K. /." Thesis, Connect to this title online; UW restricted, 2007. http://hdl.handle.net/1773/8835.

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Zhang, Ting. "Three essays on corporate pension underfunding , securities valuation and market efficiency /." View online ; access limited to URI, 2009. http://0-digitalcommons.uri.edu.helin.uri.edu/dissertations/AAI3368009.

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Petropoulos, Nikolas. "Pension plan liabilities and corporate financial policy." Thesis, Imperial College London, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.265336.

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Lu, Fanyu. "Does Economic Policy Uncertainty Affect Corporate Pension Plans?" Thesis, 2021. https://hdl.handle.net/2440/134223.

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Prior research shows that corporate pension policies are significantly influenced by tax incentives. While the existing literature extensively focuses on the effect of firm and pension characteristics on corporate defined-benefit (DB) pension plans, it ignores how economic policy uncertainty may affect DB plans. In other words, does an increase in economic policy uncertainty in the political environmental and economic policies weaken firms’ capacity to contribute cash to DB pension funds, worsening pension portfolio performance? In this thesis, I examine the effect of economic policy uncertainty on firms’ decisions regarding their cash contributions to DB pension plans and the level of underfunding of pension plans. Consistent with risk-shifting theory, I find that the underfunding of DB pension plans increases when economic policy uncertainty rises. This result holds after addressing potential endogeneity issues. The unfavourable effect of economic policy uncertainty on the funding status of corporate pension plans is more pronounced during periods of financial crises and economic recessions. A subsample analysis indicates that this unfavourable effect is also stronger in firms with higher capital expenditure, dividend payouts and executive salaries and weaker in firms with higher corporate social responsibility scores. In addition to reducing cash contributions to corporate pension funds when economic policy uncertainty increases, firms may also use aggressive asset allocation strategies to increase the risk and return of pension assets, again supporting risk-shifting theory. The final part of the empirical analysis is a channel analysis, which finds that the effect of economic policy uncertainty on pension underfunding levels occurs via a tangible channel, financial constraints.
Thesis (MPhil) -- University of Adelaide, Adelaide Business School, 2021
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Wang, Tzyy Wei, and 王子維. "Study on Financial Policies of Corporate Pension Plans -- an Application of Multi-period State-contingent Model." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/99563094878299148257.

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Books on the topic "Corporate pension plans"

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Managing corporate pension plans. New York, N.Y: HarperBusiness, 1991.

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Church, John. Canadian corporate defined benefit pension plans. Sudbury, Ont: Division of Research, School of Commerce and Administration, Laurentian University, 1987.

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Corporate Benefits Management Conferences (1986 Orlando, Fla., etc.). Managing corporate benefit plans, 1986. Brookfield, Wis: International Foundation of Employee Benefit Plans, 1986.

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McGinn, Daniel F. Corporate retirement plans: An actuarial perspective. Brookfield, WI: International Foundation of Employee Benefit Plans, 1988.

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Joanette, Francois P. Funding and asset allocation decisions in corporate pension plans. Brookfield, Wis: International Foundation of Employee Benefit Plans, 1986.

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Rauh, Joshua. Risk shifting versus risk management: Investment policy in corporate pension plans. Cambridge, MA: National Bureau of Economic Research, 2007.

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Rauh, Joshua. Risk shifting versus risk management: Investment policy in corporate pension plans. Cambridge, Mass: National Bureau of Economic Research, 2007.

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American Bar Association. Division of Professional Education., American Bar Association. Section of Real Property, Probate, and Trust Law., American Bar Association. Section of Corporation, Banking and Business Law., and American Bar Association. Section of Taxation., eds. Employee benefit plans in corporate acquisitions and dispositions. [Chicago, Ill. (750 N. Lake Shore Dr., Chicago 60611)]: American Bar Association, Division for Professional Education, 1986.

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National Institute on Employee Benefit Plans in Corporate Acquisitions and Dispositions (1986 New York, N.Y.). Employee benefit plans in corporate acquisitions and dispositions. [Chicago, Ill: American Bar Association, Division for Professional Education], 1994.

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Scholes, Myron S. Employee stock ownership plans and corporate restructuring: Myths and realities. Cambridge, MA: National Bureau of Economic Research, 1989.

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Book chapters on the topic "Corporate pension plans"

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Singh, Sandeep, and Jeffrey C. Strieter. "The Determinants of Acquisition of Outside Investment Management Services Providers in Public and Corporate Pension Plans and Endowments." In Developments in Marketing Science: Proceedings of the Academy of Marketing Science, 181–85. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-13078-1_57.

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Ditlev-Simonsen, Caroline D. "Sustainability and Finance: Environment, Social, and Governance (ESG)." In A Guide to Sustainable Corporate Responsibility, 189–206. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-88203-7_9.

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AbstractFinance plays a central function in the business world. From being included in small and specialized funds, Environment, Social, and Governance (ESG) and socially responsible investment (SRI) have become part of the mainstream for investors and analysts. In this chapter, I will address what ESG, SRI, environmental and social risk assessment, and ethical investment are about, as well as different investment strategies taking these into account. Further, dilemmas that arise are introduced such as what is a sustainable sector or product and how this differs based on the values of individuals. The move from addressing sustainability issues as a risk reduction activity to a business opportunity is discussed. Finally, the Norwegian Pension Fund, the world’s largest fund, is used as an example to illustrate product-based and conduct-based exclusions in practice.
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O'Dea, Geoff. "Pensions." In Restructuring Plans, Creditor Schemes, and other Restructuring Tools, 657–66. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780198844747.003.0016.

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This chapter considers the powers of the Pensions Regulator under the Pensions Act 2004 and the Pension Schemes Act 2021 in relation to pension schemes in deficit. The chapter summarizes the Pensions Regulator’s moral hazard powers and the criteria to be satisfied for the issuance of a contribution notice and/or a financial support direction. The chapter sets out the new powers granted to the Pensions Regulator under the Pension Schemes Act 2021 and the extent of the new criminal and civil penalties. The chapter also considers the extension of the notifiable events and likely effect of this on restructurings and corporate transactions. The chapter sets out the key provisions of the Pensions Regulator’s draft guidance on its approach to investigating and prosecuting the new criminal offences. Also, the chapter considers the position of the Pensions Regulator and the Pension Protection Fund following the proposal of a restructuring plan.
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"9. Allocating Shareholder Capital to Pension Plans." In Corporate Risk Management, 184–204. Columbia University Press, 2008. http://dx.doi.org/10.7312/chew14362-009.

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Clark, Gordon L. "The UK Occupational Pension System in Crisis." In Britain's Pensions Crisis. British Academy, 2006. http://dx.doi.org/10.5871/bacad/9780197263853.003.0010.

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The crisis in occupational pensions in Britain extend beyond coverage rates and benefit levels. Private-sector sponsors of existing defined-benefit plans face an uncertain future notwithstanding the establishment in 2005 of the Pension Protection Fund. As for the public sector, the unfunded status of many defined-benefit plans raises significant doubts about their long-term viability. Whatever happens to the Turner Report, the pension crisis has just begun; it is bound to dominate domestic politics for another generation. Most private sector employees do not have access to social security entitlements while public sector employees may see their entitlements passed back to central government to become yet another liability on an already overburdened state. This chapter examines the crisis in the British occupational pension system, the link between pensions and modern capitalism, corporate capitalism in a global environment, lessons for public policy, capital market efficiency and occupational pensions in the public sector.
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McCarthy, Michael A. "The Retirement Puzzle." In Dismantling Solidarity. Cornell University Press, 2017. http://dx.doi.org/10.7591/cornell/9780801454226.003.0001.

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This chapter provides an overview of the book's main themes. This book analyzes the three paths followed by the development of old-age income security over the half century since the New Deal: occupational plans were adopted as a supplement to Social Security; their assets were invested by employers into the stock market; and, most recently, they were turned into 401(k) plans. In particular, it addresses three historical questions: Why was the collectively-bargained occupational pension system established after World War II in the place of real increases in Social Security benefits? Once these private systems were established, what explains the subsequent employer consolidation of pension fund control and the shift of their investment into the stock market, mimicking the investment trends in corporate finance? Why, within the system of employer-provided pensions, was there a subsequent shift toward much riskier defined-contribution plans, such as 401(k)s, away from the traditional defined-benefit plan in the late 1970s and 1980s. The book offer answers to each of these questions and provides a more general explanation of pension marketization through the use of comparative historical analysis.
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Jacoby, Sanford M. "The CalPERS Era." In Labor in the Age of Finance, 38–59. Princeton University Press, 2021. http://dx.doi.org/10.23943/princeton/9780691217208.003.0003.

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This chapter recounts the transformation in stock ownership that was underway during the 1970s, wherein pension plans bulked up their holdings, followed by mutual funds. Come the following decade, the public plans, epitomized by the California Public Employees' Retirement System (CalPERS), began to flex their muscles. The chapter highlights how CalPERS would mount a head-on challenge to postwar institutions of corporate governance. It considers the causes of activism's emergence as shareholder primacy took hold of investors and conventional wisdom. The chapter provides a critical analysis of the activist agenda and its consequences for players competing in the corporate governance game and includes a primer on pension funds for those unfamiliar with them.
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Warshawsky, Mark. "Corporate Defined Benefit Pension Plans and the Financial Crisis: Impact and Sponsors and Government Reactions." In Reshaping Retirement Security, 161–87. Oxford University Press, 2012. http://dx.doi.org/10.1093/acprof:oso/9780199660698.003.0009.

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"Appendix S: Wisdom from Norway: Two Speeches from a Norwegian State Pension Plan Inspire a Long-Term View." In Corporate Valuation for Portfolio Investment, 531–37. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118531860.app19.

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Conference papers on the topic "Corporate pension plans"

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Yoshida, Kazuo, and Yutaka Horiba. "Empirical Determinants of Adopting Defined-Contribution Corporate Pension Plans in Japan." In 2nd International Conference on Management, Economics and Finance. Acavent, 2019. http://dx.doi.org/10.33422/2nd.icmef.2019.11.724.

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Reports on the topic "Corporate pension plans"

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Rauh, Joshua, Irina Stefanescu, and Stephen Zeldes. Cost Saving and the Freezing of Corporate Pension Plans. Cambridge, MA: National Bureau of Economic Research, May 2020. http://dx.doi.org/10.3386/w27251.

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Rauh, Joshua. Risk Shifting versus Risk Management: Investment Policy in Corporate Pension Plans. Cambridge, MA: National Bureau of Economic Research, July 2007. http://dx.doi.org/10.3386/w13240.

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