Credit Ratings, Defined Benefit Pension Plans and SFAS 158: An Empirical Examination of Their Relationship by Dorothy Thompson

Credit Ratings, Defined Benefit Pension Plans and SFAS 158: An Empirical Examination of Their Relationship

Dorothy Thompson

74 pages missing pub info (editions)

nonfiction business economics informative medium-paced

Description

Abstract: This paper empirically investigates the effect that the Statement of Financial Accounting Standard (SFAS) 158 has on credit ratings for firms with defined benefit pension plans. The results show that, relative to other firms, firms that ...

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