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Financing Constraints and the Cost of Capital: Evidence from the Funding of Corporate Pension Plans

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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

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Theory of the firm: Managerial behavior, agency costs and ownership structure

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Determinants of corporate borrowing

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Managerial discretion and optimal financing policies

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Why do firms hold so much cash? A tax-based explanation

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Industry costs of equity

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Revised pension rules and the cost of debt

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Agency, Information and Corporate Investment

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The market for “lemons”: quality uncertainty and the market mechanism

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Does Corporate Governance Matter to Bondholders?

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Measurement Error and the Relationship between Investment and q

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Effect of Corporate Governance on Bond Ratings and Yields: The Role of Institutional Investors and Outside Directors*

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The Effect of Private-Debt-Underwriting Reputation on Bank Public-Debt Underwriting

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Financial Constraints, Asset Tangibility, and Corporate Investment

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Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches

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Investment, Financing Constraints, and Internal Capital Markets: Evidence from the Advertising Expenditures of Multinational Firms

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Financial Constraints, Investment, and the Value of Cash Holdings

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The Relationship between Firm Investment and Financial Status

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Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets

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Toward an Implied Cost of Capital

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Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto

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International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?

inferredcites →https://doi.org/10.1111/j.1475-679x.2006.00214.xopenalex-snapshot

Taxes, Leverage, and the Cost of Equity Capital

inferredcites →https://doi.org/10.1111/j.1540-6261.1984.tb04914.xopenalex-snapshot

New Evidence That Taxes Affect the Valuation of Dividends

inferredcites →https://doi.org/10.1111/j.1540-6261.1990.tb03724.xopenalex-snapshot

Do Taxes Affect Corporate Financing Decisions?

inferredcites →https://doi.org/10.1111/j.1540-6261.1993.tb05123.xopenalex-snapshot

Risk Management: Coordinating Corporate Investment and Financing Policies

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Multifactor Explanations of Asset Pricing Anomalies

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Cash Flow and Investment: Evidence from Internal Capital Markets

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The Cash Flow Sensitivity of Cash

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Investment–Cash Flow Sensitivities: Constrained versus Unconstrained Firms

inferredcites →https://doi.org/10.1111/j.1540-6261.2006.00829.xopenalex-snapshot

Investment and Financing Constraints: Evidence from the Funding of Corporate Pension Plans

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Information Uncertainty and Stock Returns

inferredcites →https://doi.org/10.1111/j.1540-6261.2006.00859.xopenalex-snapshot

Pension Plan Funding and Stock Market Efficiency

inferredcites →https://doi.org/10.1111/j.1540-6261.2006.00894.xopenalex-snapshot

Corporate Financial Policy and the Value of Cash

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Does the Contribution of Corporate Cash Holdings and Dividends to Firm Value Depend on Governance? A Cross‐country Analysis

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Financing Innovation and Growth: Cash Flow, External Equity, and the 1990s R&D Boom

inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01015.xopenalex-snapshot

Equity Valuation Effects of the Pension Protection Act of 2006*

inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01023_3.xopenalex-snapshot

Equity Valuation Effects of the Pension Protection Act of 2006

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Investment-Cash Flow Sensitivities are Useful: A Comment on Kaplan and Zingales

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Investment-Cash Flow Sensitivities Are Not Valid Measures of Financing Constraints

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Persuasion Bias, Social Influence, and Unidimensional Opinions

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Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?

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The Role of Auditor Choice in Debt Pricing in Private Firms*

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What Gives? A Study of Firms' Reactions to Cash Shortfalls

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Measurement Error and the Relationship between Investment and Q

inferredcites →https://doi.org/10.2139/ssrn.291056openalex-snapshot

Effect of Corporate Governance on Bond Ratings and Yields: The Role of Institutional Investors and Outside Directors

inferredcites →https://doi.org/10.2139/ssrn.295248openalex-snapshot

When Does the Market Matter? Stock Prices and the Investment of Equity-Dependent Firms

inferredcites →https://doi.org/10.2139/ssrn.359100openalex-snapshot

Does the Source of Capital Affect Capital Structure?

inferredcites →https://doi.org/10.2139/ssrn.583263openalex-snapshot

Financial Constraints, Asset Tangibility, and Corporate Investment

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Why Do Firms Hold so Much Cash? A Tax-Based Explanation

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Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches

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Investment Cash Flow Sensitivities Really Reflect Related Investment Decisions

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The State of Private Pensions: Current 5500 Data

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Underinvestment vs. Overinvestment: Evidence from Price Reactions to Pension Contributions

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A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity

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R & D and Internal Finance: A Panel Study of Small Firms in High-Tech Industries

inferredcites →https://doi.org/10.2307/2327734openalex-snapshot

New Evidence that Taxes Affect the Valuation of Dividends

inferredcites →https://doi.org/10.2307/2328746openalex-snapshot

Do Taxes Affect Corporate Financing Decisions?

inferredcites →https://doi.org/10.2307/2329062openalex-snapshot

Risk Management: Coordinating Corporate Investment and Financing Policies

inferredcites →https://doi.org/10.2307/2329557openalex-snapshot

Cash Flow and Investment: Evidence from Internal Capital Markets

inferredcites →https://doi.org/10.2307/2331099openalex-snapshot

The Determinants of Corporate Liquidity: Theory and Evidence

inferredcites →https://doi.org/10.2307/2534426openalex-snapshot

Financing Constraints and Corporate Investment

inferredcites →https://doi.org/10.2307/2534655openalex-snapshot

Inventory Investment, Internal-Finance Fluctuations, and the Business Cycle

inferredcites →https://doi.org/10.2307/2676289openalex-snapshot

Firm Internationalization and the Cost of Debt Financing: Evidence from Non-Provisional Publicly Traded Debt

inferredcites →https://doi.org/10.2307/4126766openalex-snapshot

International Corporate Governance and Corporate Cash Holdings

inferredcites →https://doi.org/10.2308/accr.2005.80.1.21openalex-snapshot

Assessing Alternative Proxies for the Expected Risk Premium

inferredcites →https://doi.org/10.2308/accr.2006.81.4.925openalex-snapshot

The Perils of Pensions: Does Pension Accounting Lead Investors and Analysts Astray?

inferredcites →https://doi.org/10.3386/w11391openalex-snapshot

Is Cash Negative Debt? A Hedging Perspective on Corporate Financial Policies

inferredcites →https://doi.org/10.3386/w1335openalex-snapshot

Informational Imperfections in the Capital Market and Macro-Economic Fluctuations

inferredcites →https://doi.org/10.3386/w1396openalex-snapshot

Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have

inferredcites →https://doi.org/10.3386/w2387openalex-snapshot

Financing Constraints and Corporate Investment

inferredcites →https://doi.org/10.3386/w5996openalex-snapshot

Capital-Market Imperfections and Investment

inferredcites →https://doi.org/10.3386/w7659openalex-snapshot

Investment-Cash Flow Sensitivities are not Valid Measures of Financing Constraints

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When Does the Market Matter? Stock Prices and the Investment of Equity-Dependent Firms

inferredcites →https://doi.org/10.4013/base.20082.07openalex-snapshot

The cost of capital, corporation finance and the theory of investment

inferredcites →https://doi.org/10.7916/d8kd27wropenalex-snapshot

Informational Imperfections in the Capital Market and Macroeconomic Fluctuations

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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Creditor Protection, Ease of Repossession, and the Cost of Equity Capital: Evidence from Quasi-natural Experiments

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inferred← citeshttps://doi.org/10.1016/j.jcorpfin.2021.102054openalex-snapshot

Local product market competition and bank loans

inferred← citeshttps://doi.org/10.1016/j.jcorpfin.2023.102529openalex-snapshot

The spillover effect of advertising on the capital market: Evidence from financial constraints

inferred← citeshttps://doi.org/10.1016/j.jcorpfin.2024.102690openalex-snapshot

Sibling co-management and cost of capital: Evidence from Chinese listed family firms

inferred← citeshttps://doi.org/10.1016/j.jfineco.2018.02.009openalex-snapshot

Cash windfalls and acquisitions

inferred← citeshttps://doi.org/10.1016/j.jpubeco.2016.11.008openalex-snapshot

The market sensitivity of retirement and defined contribution pensions: Evidence from the public sector

inferred← citeshttps://doi.org/10.1016/j.pacfin.2020.101288openalex-snapshot

Can government industrial policy enhance corporate bidding? The evidence of China

inferred← citeshttps://doi.org/10.1016/j.pacfin.2025.102778openalex-snapshot

Digital finance and corporate credit rent-seeking: The role of financing constraints and bank competition

inferred← citeshttps://doi.org/10.1016/j.ribaf.2022.101671openalex-snapshot

CEO compensation and firm performance: Evidence from financially constrained firms

inferred← citeshttps://doi.org/10.1017/s0022109018000935openalex-snapshot

Pension Deficits and the Design of Private Debt Contracts

inferred← citeshttps://doi.org/10.1017/s1474747219000210openalex-snapshot

Financial health and the valuation of corporate pension plans

inferred← citeshttps://doi.org/10.1017/s1474747224000106openalex-snapshot

Fiscal stimulus and pension contributions: evidence from the TCJA

inferred← citeshttps://doi.org/10.1057/978-1-349-94863-5_4openalex-snapshot

Corporate Finance and Pension Schemes

inferred← citeshttps://doi.org/10.1080/00036846.2021.1897512openalex-snapshot

What determines the asset allocation of defined benefit pension funds?

inferred← citeshttps://doi.org/10.1080/00036846.2023.2289914openalex-snapshot

Impact of social insurance law on total factor productivity: evidence from Chinese micro and small businesses

inferred← citeshttps://doi.org/10.1080/09638180.2020.1792321openalex-snapshot

Pension Deficits and Corporate Financial Policy: Does Accounting Transparency Matter?

inferred← citeshttps://doi.org/10.1080/10835547.2025.2536943openalex-snapshot

Real Estate in Liability-Driven Investment: The Case of U.S. Pension Funds

inferred← citeshttps://doi.org/10.1080/10920277.2022.2041040openalex-snapshot

Multiemployer Defined Benefit Pension Plans: Employer Withdrawals and Financial Vulnerability

inferred← citeshttps://doi.org/10.1080/10920277.2025.2559960openalex-snapshot

Enterprise Risk Management, External Financing, and Corporate Investment

inferred← citeshttps://doi.org/10.1080/1351847x.2020.1816560openalex-snapshot

Pilot CEOs and trade credit

inferred← citeshttps://doi.org/10.1080/1351847x.2022.2075280openalex-snapshot

Are financially constrained firms susceptible to a stock price crash?

inferred← citeshttps://doi.org/10.1080/1351847x.2023.2199938openalex-snapshot

Natural disasters and corporate innovation

inferred← citeshttps://doi.org/10.1080/1540496x.2018.1558053openalex-snapshot

The Stock Investment Performance of Pension Funds in China

inferred← citeshttps://doi.org/10.1080/1540496x.2024.2359584openalex-snapshot

Enterprise Annuity and Firm Innovation: Evidence from China

inferred← citeshttps://doi.org/10.1080/1540496x.2024.2435451openalex-snapshot

Labor Protection and Capital Structure of SMEs: Evidence from China’s Social Insurance Law

inferred← citeshttps://doi.org/10.1086/730391openalex-snapshot

Resource Investments and the Timing of Tax Deductions

inferred← citeshttps://doi.org/10.1093/rcfs/cfab008openalex-snapshot

Golden Handcuffs and Corporate Innovation: Evidence from Defined Benefit Pension Plans

inferred← citeshttps://doi.org/10.1093/rfs/hhx020openalex-snapshot

Pension Fund Asset Allocation and Liability Discount Rates

inferred← citeshttps://doi.org/10.1093/rof/rfv021openalex-snapshot

Corporate Post-Retirement Benefit Plans and Leverage

inferred← citeshttps://doi.org/10.1108/cfri-01-2021-0020openalex-snapshot

Earnings management when firms face mandatory contributions

inferred← citeshttps://doi.org/10.1108/cfri-07-2021-0146openalex-snapshot

Corporate bond spreads and understated pension liabilities

inferred← citeshttps://doi.org/10.1108/ijmf-08-2017-0167openalex-snapshot

Managed earnings, prior cost of capital, and firm location

inferred← citeshttps://doi.org/10.1108/ijmf-09-2020-0494openalex-snapshot

Is the new issue puzzle real? Evidence from implied cost of capital

inferred← citeshttps://doi.org/10.1108/jaar-06-2019-0095openalex-snapshot

The role of discretionary pension accruals in earnings management

inferred← citeshttps://doi.org/10.1108/jaee-11-2025-0654openalex-snapshot

Financial reporting quality and capital structure: Do financial constraints matter?

inferred← citeshttps://doi.org/10.1108/jdqs-07-2025-0041openalex-snapshot

Do analysts underreact to pension underfunding? Evidence from forecast bias and funding ratios of DB plans in Korea

inferred← citeshttps://doi.org/10.1108/mf-10-2022-0474openalex-snapshot

Do financial constraints moderate the relationship between CEO compensation and firm performance: an emerging market evidence

inferred← citeshttps://doi.org/10.1108/s1574-076520210000024007openalex-snapshot

Playing Follow-the-leader Misstating Financial Statements: Impact on CEO Compensation and Cost of Capital

inferred← citeshttps://doi.org/10.1108/s1574-07652023006openalex-snapshot

Playing Follow-the-leader Misstating Financial Statements: Impact on CEO Compensation and Cost of Capital

inferred← citeshttps://doi.org/10.1108/sef-03-2015-0078openalex-snapshot

Mergers and acquisitions: a review. Part 1

inferred← citeshttps://doi.org/10.1108/sef-07-2015-0165openalex-snapshot

Mergers and acquisitions: a review (part 2)

inferred← citeshttps://doi.org/10.1111/1911-3846.12604openalex-snapshot

The Effects of the Tax Cuts and Jobs Act of 2017 on Defined Benefit Pension Contributions*

inferred← citeshttps://doi.org/10.1111/1911-3846.12656openalex-snapshot

Do Debt Investors Adjust Financial Statement Ratios When Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges*†

inferred← citeshttps://doi.org/10.1111/1911-3846.12677openalex-snapshot

Internal Capital and Investment: Evidence from 2012 Pension Relief*

inferred← citeshttps://doi.org/10.1111/1911-3846.12679openalex-snapshot

Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006

inferred← citeshttps://doi.org/10.1111/1911-3846.12850openalex-snapshot

Customer Referencing and Capital Market Benefits: Evidence from the Cost of Equity

inferred← citeshttps://doi.org/10.1111/caje.70042openalex-snapshot

Business dynamism and financial constraints

inferred← citeshttps://doi.org/10.1111/eufm.12196openalex-snapshot

Employee treatment and its implications for bondholders

inferred← citeshttps://doi.org/10.1111/eufm.70051openalex-snapshot

Do Female Directors Protect Employee Pension Benefits? Evidence on the Nexus Between Pensions and Dividends

inferred← citeshttps://doi.org/10.1111/fima.12008openalex-snapshot

Pension Policy and the Value of Corporate‐Level Investment

inferred← citeshttps://doi.org/10.1111/fima.12106openalex-snapshot

The Effects of Liquidity Shocks on Corporate Investments and Cash Holdings: Evidence from Actuarial Pension Gains/Losses

inferred← citeshttps://doi.org/10.1111/fima.12139openalex-snapshot

Does Earnings Management Relieve the Negative Effects of Mandatory Pension Contributions?

inferred← citeshttps://doi.org/10.1111/fima.12490openalex-snapshot

Media coverage and the cost of equity capital around the world

inferred← citeshttps://doi.org/10.1111/fire.12396openalex-snapshot

Corporate pension funds’ search for yield with private equity investment: Its determinants and consequences

inferred← citeshttps://doi.org/10.1111/fmii.12198openalex-snapshot

The accounting for defined benefit pension plans in family firms

inferred← citeshttps://doi.org/10.1111/irfi.12481openalex-snapshot

Corporate culture and debt maturity

inferred← citeshttps://doi.org/10.1111/jbfa.12197openalex-snapshot

The Information Content of Corporate Pension Funding Status in Japan

inferred← citeshttps://doi.org/10.1111/jbfa.12199openalex-snapshot

The Effect of Regulations on Pension Risk Shifting: Evidence from the US and Europe

inferred← citeshttps://doi.org/10.1111/jbfa.12219openalex-snapshot

How does the Funding Status of Defined Benefit Pension Plans Affect Investment Decisions of Firms in the United States?

inferred← citeshttps://doi.org/10.1111/jbfa.12479openalex-snapshot

Compliance With Pension-Related Mandatory Disclosures and Debt Financing

inferred← citeshttps://doi.org/10.1111/jbfa.12777openalex-snapshot

Variable rate premiums and defined benefit pension funding

inferred← citeshttps://doi.org/10.1111/jfir.12049openalex-snapshot

FUNDING STATUS OF DEFINED BENEFIT PENSION PLANS AND IDIOSYNCRATIC RETURN VOLATILITY

inferred← citeshttps://doi.org/10.1111/jifm.12154openalex-snapshot

Environmental violations, refinancing risk, and the corporate bond cost in China

inferred← citeshttps://doi.org/10.1111/jori.12152openalex-snapshot

Enterprise Risk Management and the Cost of Capital

inferred← citeshttps://doi.org/10.1111/jori.12159openalex-snapshot

Pricing Buy-Ins and Buy-Outs

inferred← citeshttps://doi.org/10.1111/jori.12215openalex-snapshot

Corporate Pensions and the Maturity Structure of Debt

inferred← citeshttps://doi.org/10.1111/jori.12299openalex-snapshot

Pension Regulation, Firm Borrowing, and Investment Risk

inferred← citeshttps://doi.org/10.1111/jori.12397openalex-snapshot

Opaque liabilities, learning, and the cost of equity capital for insurers

inferred← citeshttps://doi.org/10.1111/jori.12423openalex-snapshot

Do Pension Buyouts Help or Hurt Employees (Retirees)?

inferred← citeshttps://doi.org/10.1111/jori.12469openalex-snapshot

Enterprise risk management and corporate tax planning

inferred← citeshttps://doi.org/10.1146/annurev-financial-110613-034440openalex-snapshot

Corporate Pension Plans

inferred← citeshttps://doi.org/10.1155/2022/7872935openalex-snapshot

Corporate Pension Payment System under the Constraints of Cost of Capital: An Empirical Study

inferred← citeshttps://doi.org/10.1177/0148558x251411606openalex-snapshot

The Tax Cuts and Jobs Act (2017) Has Long-Term Effects on Corporate Pension Risk

inferred← citeshttps://doi.org/10.1177/03128962241270751openalex-snapshot

Text-based multidimensional financial constraints and earnings management behaviour

inferred← citeshttps://doi.org/10.1186/s41937-022-00090-8openalex-snapshot

Do investments in human and physical capital respond differently to financing constraints?

inferred← citeshttps://doi.org/10.12794/metadc955022openalex-snapshot

Innovation Output and the Cost of Funds

inferred← citeshttps://doi.org/10.1287/mnsc.2023.4961openalex-snapshot

Are Financial Statements More Comparable When GAAP Restricts Managers’ Discretion?

inferred← citeshttps://doi.org/10.1287/mnsc.2024.05523openalex-snapshot

Corporate Pension Risk Transfers

inferred← citeshttps://doi.org/10.1515/jssi-2014-0001openalex-snapshot

A Study on the Chinese Enterprise Annuity Replacement Rate Problem

inferred← citeshttps://doi.org/10.1561/1400000077openalex-snapshot

Practice-Informed Accounting Research: The Role of Macroeconomic Events and Changes in Financial Reporting and Disclosure

inferred← citeshttps://doi.org/10.15658/cesmag16.05070105openalex-snapshot

CESMAG

inferred← citeshttps://doi.org/10.17016/ifdp.2016.1159openalex-snapshot

Cash Windfalls and Acquisitions

inferred← citeshttps://doi.org/10.20525/ijfbs.v8i4.608openalex-snapshot

Corporate Governance, Financial Performance and Firm Value;

inferred← citeshttps://doi.org/10.2139/ssrn.1653940openalex-snapshot

Evaluating Implied Cost of Capital Estimates

inferred← citeshttps://doi.org/10.2139/ssrn.1736803openalex-snapshot

Post-Retirement Benefit Plans, Leverage, and Real Investment

inferred← citeshttps://doi.org/10.2139/ssrn.2070054openalex-snapshot

Pension Fund Asset Allocation and Liability Discount Rates: Camouflage and Reckless Risk Taking by U.S. Public Plans?

inferred← citeshttps://doi.org/10.2139/ssrn.2080491openalex-snapshot

Cash Windfalls and Acquisitions

inferred← citeshttps://doi.org/10.2139/ssrn.2083169openalex-snapshot

Defined Contribution Pensions and Retirement Patterns: A Natural Experiment

inferred← citeshttps://doi.org/10.2139/ssrn.2425339openalex-snapshot

Does Earnings Management by Firms Making Mandatory Pension Contributions Pay Off?

inferred← citeshttps://doi.org/10.2139/ssrn.2578385openalex-snapshot

How Does the Funding Status of Defined Benefit Pension Plans Affect Investment Decisions?

inferred← citeshttps://doi.org/10.2139/ssrn.2823538openalex-snapshot

Using the Implied Cost of Capital to Assess the Impact of Heightened Capital Requirements

inferred← citeshttps://doi.org/10.2139/ssrn.3602206openalex-snapshot

Defined Contribution Pension Risk and Mergers and Acquisitions: Evidence from United Kingdom

inferred← citeshttps://doi.org/10.2139/ssrn.3893390openalex-snapshot

Can Financial Constraints And Regulatory Distance Reduce Corporate Environmental Irresponsibility?

inferred← citeshttps://doi.org/10.2139/ssrn.4873009openalex-snapshot

Pension Risk and Capital Structure Decisions

inferred← citeshttps://doi.org/10.2139/ssrn.5349464openalex-snapshot

Disapproval: A Real Danger for Fossil Fuel Companies?

inferred← citeshttps://doi.org/10.2139/ssrn.5371649openalex-snapshot

Private Equity Investment by Corporate Pension Funds: Influence of Pension Oversight Committees’ Financial Expertise

inferred← citeshttps://doi.org/10.2139/ssrn.5408167openalex-snapshot

Does Common Ownership Affect Employee Welfare? Evidence from Corporate Pension Funding

inferred← citeshttps://doi.org/10.2139/ssrn.5711643openalex-snapshot

Automation Exposure and Investment Sensitivity

inferred← citeshttps://doi.org/10.2139/ssrn.6187154openalex-snapshot

Automation Exposure and Investment Sensitivity

inferred← citeshttps://doi.org/10.2139/ssrn.6301158openalex-snapshot

What Do Treatment Effects Measure? Marginal Responses and Financial Constraints in Corporate Finance

inferred← citeshttps://doi.org/10.2139/ssrn.6429017openalex-snapshot

Asset Allocation Choices and Funding Outcomes in U.S. Corporate Pension Plans

inferred← citeshttps://doi.org/10.21480/tjrm.26.1.201503.002openalex-snapshot

The Impact of Pension Contribution on Investment: Evidence from the Defined Benefit Pension Plan in Korea

inferred← citeshttps://doi.org/10.22495/cgsrv4i2p7openalex-snapshot

Corporate fixed investment and internal liquidity: Evidence from Greek listed companies

inferred← citeshttps://doi.org/10.2308/accr-51817openalex-snapshot

Stakeholder Conflicts and Cash Flow Shocks: Evidence from Changes in ERISA Pension Funding Rules

inferred← citeshttps://doi.org/10.2308/atax-50493openalex-snapshot

Did the 2003 Tax Act Increase Capital Investments by Corporations?

inferred← citeshttps://doi.org/10.2308/jfir-51873openalex-snapshot

Commentary on: Implied Cost of Equity Capital Estimates as Predictors of Accounting Returns and Stock Returns

inferred← citeshttps://doi.org/10.2308/tar-2020-0477openalex-snapshot

The Usefulness of Corporate Income Tax Accounting: Evidence from Pension Returns

inferred← citeshttps://doi.org/10.2308/tar-2020-0787openalex-snapshot

Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws

inferred← citeshttps://doi.org/10.24135/afl.v10i.491openalex-snapshot

COST OF EQUITY CAPITAL AND UNDERSTATED PENSION LIABILITIES

inferred← citeshttps://doi.org/10.25201/hsz.19.2.88106openalex-snapshot

Az intertemporális befektetői preferenciák változásainak hatása az európai tőzsdei vállalatok tőkekeresletére

inferred← citeshttps://doi.org/10.26845/kjfs.2025.08.54.4.233openalex-snapshot

Do Firms’ Pension Contributions Decrease Their Investments in Korean-listed Firms?

inferred← citeshttps://doi.org/10.2991/apbec-18.2019.15openalex-snapshot

Impact of Pension Plan Risk on Cost of Debt and Equity in Companies with Pension Plan Assets

inferred← citeshttps://doi.org/10.2991/lemcs-14.2014.234openalex-snapshot

Scenario Analysis of Enterprise Annuity Supervision in China

inferred← citeshttps://doi.org/10.32657/10356/50315openalex-snapshot

Three essays on corporate finance

inferred← citeshttps://doi.org/10.33893/fer.19.2.88106openalex-snapshot

The Effect of Investor Short-Termism on the Capital Demand of European Listed Firms

inferred← citeshttps://doi.org/10.3390/en15010366openalex-snapshot

Modeling Multivalued Dynamic Series of Financial Indexes on the Basis of Minimax Approximation

inferred← citeshttps://doi.org/10.3390/ijfs14090253openalex-snapshot

Pension Deficits and Corporate Dividend Policy

inferred← citeshttps://doi.org/10.3390/su151813442openalex-snapshot

Commercial Retirement FOFs in China: Investment and Persistence Performance Analysis

inferred← citeshttps://doi.org/10.3905/jor.2023.1.132openalex-snapshot

Corporate Pension Funding Levels, Firm Performance, and Dividend Payout Ratios

inferred← citeshttps://doi.org/10.4018/979-8-3373-6466-7.ch004openalex-snapshot

Competitive Advantage Through Strategic Market Analysis

showing the first 200 of 205

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