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Differential tax benefits and the pension reversion decision

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  • Clinch, Greg
  • Shibano, Toshi

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  • Clinch, Greg & Shibano, Toshi, 1996. "Differential tax benefits and the pension reversion decision," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 69-106, February.
    • Handle: RePEc:eee:jaecon:v:21:y:1996:i:1:p:69-106
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    References listed on IDEAS

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    1. Jeffrey Pontiff & Andrei Shleifer & Michael S. Weisbach, 1990. "Reversions of Excess Pension Assets after Takeovers," RAND Journal of Economics, The RAND Corporation, vol. 21(4), pages 600-613, Winter.
    2. Francis, Jere R. & Reiter, Sara Ann, 1987. "Determinants of corporate pension funding strategy," Journal of Accounting and Economics, Elsevier, vol. 9(1), pages 35-59, April.
    3. Irwin Tepper, 1981. "Taxation and Corporate Pension Policy," NBER Working Papers 0661, National Bureau of Economic Research, Inc.
    4. Stone, M, 1987. "A Financing Explanation For Overfunded Pension Plan Terminations," Journal of Accounting Research, Wiley Blackwell, vol. 25(2), pages 317-326.
    5. Matsunaga, S & Shevlin, T & Shores, D, 1992. "Disqualifying Dispositions Of Incentive Stock-Options - Tax Benefits Versus Financial-Reporting Costs," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 37-68.
    6. Mittelstaedt, H. Fred, 1989. "An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans," Journal of Accounting and Economics, Elsevier, vol. 11(4), pages 399-418, November.
    7. Scholes, Myron S & Wilson, G Peter & Wolfson, Mark A, 1990. "Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks," The Review of Financial Studies, Society for Financial Studies, vol. 3(4), pages 625-650.
    8. Tepper, Irwin, 1981. "Taxation and Corporate Pension Policy," Journal of Finance, American Finance Association, vol. 36(1), pages 1-13, March.
    9. Thomas, Jacob K., 1988. "Corporate taxes and defined benefit pension plans," Journal of Accounting and Economics, Elsevier, vol. 10(3), pages 199-237, July.
    10. Hamdallah, Ahmed El-Sayed & Ruland, William, 1986. "The decision to terminate overfunded pension plans," Journal of Accounting and Public Policy, Elsevier, vol. 5(2), pages 77-91.
    11. Thomas, Jacob K., 1989. "Why do firms terminate their overfunded pension plans?," Journal of Accounting and Economics, Elsevier, vol. 11(4), pages 361-398, November.
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    Cited by:

    1. Shackelford, Douglas A. & Shevlin, Terry, 2001. "Empirical tax research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 321-387, September.
    2. Kun Yu, 2016. "Excess of the PBO over the ABO and hard pension freezes," Review of Quantitative Finance and Accounting, Springer, vol. 46(4), pages 819-846, May.
    3. Maydew, Edward L. & Schipper, Katherine & Vincent, Linda, 1999. "The impact of taxes on the choice of divestiture method," Journal of Accounting and Economics, Elsevier, vol. 28(2), pages 117-150, December.
    4. Laswad, Fawzi & Baskerville, Rachel F., 2007. "An analysis of the value of cash flow statements of New Zealand pension schemes," The British Accounting Review, Elsevier, vol. 39(4), pages 347-355.
    5. Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012. "Research in accounting for income taxes," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 412-434.
    6. Margaret Lamb & Andrew Lymer, 1999. "Taxation research in an accounting context: future prospects and interdisciplinary perspectives," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 749-776.
    7. Sarker, Indranil & Datta, Bidisha, 2022. "Re-designing the pension business processes for achieving technology-driven reforms through blockchain adoption: A proposed architecture," Technological Forecasting and Social Change, Elsevier, vol. 174(C).
    8. Amin Mawani, 2007. "Simulating Firm-Specific Corporate Marginal Tax Rates in a Canadian Context," Multinational Finance Journal, Multinational Finance Journal, vol. 11(1-2), pages 77-96, March-Jun.
    9. Michael Kisser & John Kiff & Mauricio Soto, 2017. "Do Managers of U.S. Defined Benefit Pension Plan Sponsors Use Regulatory Freedom Strategically?," Journal of Accounting Research, Wiley Blackwell, vol. 55(5), pages 1213-1255, December.

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