A Financing Explanation for Overfunded Pension Plan Terminations
Pension plan termination, Financial slack, Overfunded pension funds
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The Effect of the External Accountant's Review on the Timing of Adjustments to Quarterly Earnings
Michael L. Ettredge, Daniel T. Simon, David B. Smith, Mary S. Stone, The Effect of the External Accountant's Review on the Timing of Adjustments to Quarterly Earnings, Journal of Accounting Research, Vol. 38, No. 1 (Spring, 2000), pp. 195-207