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Accounting Recognition and the Determinants of Pension Asset Allocation

https://doi.org/10.1177/0148558x9901400309
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16/16 checkable references clean · checked 2026-08-02

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

14 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 16 checked references that resolve
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Risk Aversion or Myopia? Choices in Repeated Gambles and Retirement Investments
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The Integration of Insurance and Taxes in Corporate Pension Strategy
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The Tax Consequences of Long-Run Pension Policy
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COMMON STOCKS AS A HEDGE AGAINST INFLATION
resolves10.2469/faj.v46.n5.27
The ABO, the PBO and Pension Investment Policy
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Funding and Asset Allocation in Corporate Pension Plans: An Empirical Investigation
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Rethinking Pension Fund Investment Strategies
resolves10.1016/0165-4101(87)90016-4
Determinants of corporate pension funding strategy
resolves10.2469/faj.v46.n1.24
The Role of Risk in a Tax-Arbitrage Pension Portfolio
resolves10.1016/0165-4101(90)90042-3
Accounting-based constraints in public and private debt agreements
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Factors in New York Stock Exchange security returns, 1931–1979
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Taxation and Corporate Pension Policy
The 14 references without a DOI — listed, not checked
no DOI — not checkedbibr4-0148558X9901400309
no DOI — not checkedThe Financial Executive's Guide to Pension Plans
no DOI — not checkedEBRI. 1997. EBRI Databook on Employee Benefits (p. 84). Washington, DC: EBRI.
no DOI — not checkedStatement of Financial Accounting Standards No. 87: Employers' Accounting for Pensions
no DOI — not checkedStatement of Financial Accounting Standards No. 106: Accounting for Post-Retirement Benefits Other than Pensions
no DOI — not checkedStatement of Financial Accounting Standards No. 130: Reporting Comprehensive Income
no DOI — not checkedStatement of Financial Accounting Standards No. 132: Employers' Disclosure about Pensions and Other Postretirement Benefits, An Amendment of FASB Statements No. 87, 88, and 106
no DOI — not checkedFinancial Aspects of the United States Pension System
no DOI — not checkedFinancial Aspects of the United States Pension System
no DOI — not checkedStocks, Bonds, Bills and Inflation, 1997 Yearbook
no DOI — not checkedJereski Laura. 1987. “Numbers Game: Some Choice.” Forbes May 4, p. 58.
no DOI — not checkedAnnual Survey of Top 1, 000 Pension/Employee Benefit Funds
no DOI — not checkedU.K. Rail Fund Split in Two: Plan for Retirees Separated from Active Employees' Fund
no DOI — not checkedFunded Status Slipped in 1988
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