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Determinants of Japanese corporate pension coverage

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  • Horiba, Yutaka
  • Yoshida, Kazuo

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  • Horiba, Yutaka & Yoshida, Kazuo, 2002. "Determinants of Japanese corporate pension coverage," Journal of Economics and Business, Elsevier, vol. 54(5), pages 537-555.
    • Handle: RePEc:eee:jebusi:v:54:y:2002:i:5:p:537-555
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    References listed on IDEAS

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    1. Steven G. Allen & Robert L. Clark & Ann A. McDermed, 1991. "Pensions, Bonding, and Lifetime Jobs," NBER Working Papers 3688, National Bureau of Economic Research, Inc.
    2. Steven G. Allen & Robert L. Clark & Ann A. McDermed, 1993. "Pensions, Bonding, and Lifetime Jobs," Journal of Human Resources, University of Wisconsin Press, vol. 28(3), pages 463-481.
    3. 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.
    4. Irwin Tepper, 1981. "Taxation and Corporate Pension Policy," NBER Working Papers 0661, National Bureau of Economic Research, Inc.
    5. Fowler, David J. & Rumsey, John, 1994. "Why are some pension plans partially funded?," Journal of Economics and Business, Elsevier, vol. 46(3), pages 207-213, August.
    6. Stone, M, 1987. "A Financing Explanation For Overfunded Pension Plan Terminations," Journal of Accounting Research, Wiley Blackwell, vol. 25(2), pages 317-326.
    7. Chen, Yueh H. & Lin, Winston T., 1992. "Pension benefits effects on capital market equilibrium, firm value, and financing decisions," Journal of Business Research, Elsevier, vol. 25(1), pages 1-25, August.
    8. Ippolito, Richard A, 1985. "The Labor Contract and True Economic Pension Liabilities," American Economic Review, American Economic Association, vol. 75(5), pages 1031-1043, December.
    9. Ang, James & Lai, Tsong-Yue, 1988. "On optimal pension funding policy," Journal of Economics and Business, Elsevier, vol. 40(3), pages 229-238, August.
    10. Lee, Cwj & Hsieh, Da, 1985. "Choice Of Inventory Accounting Methods - Comparative Analyses Of Alternative Hypotheses," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 468-485.
    11. Feldstein, Martin & Seligman, Stephanie, 1981. "Pension Funding, Share Prices, and National Savings," Journal of Finance, American Finance Association, vol. 36(4), pages 801-824, September.
    12. Frankfurter, George M. & Hill, Joanne M., 1981. "A Normative Approach to Pension Fund Management," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 16(4), pages 533-555, November.
    13. 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.
    14. Kiefer, Nicholas M, 1988. "Economic Duration Data and Hazard Functions," Journal of Economic Literature, American Economic Association, vol. 26(2), pages 646-679, June.
    15. Cherkes, Martin & Yaari, Uzi, 1988. "Unions, default risk, and pension underfunding," Journal of Economics and Business, Elsevier, vol. 40(3), pages 239-242, August.
    16. Oldfield, George S, Jr, 1977. "Financial Aspects of the Private Pension System," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 9(1), pages 48-54, February.
    17. Alderson, Michael J. & Lee, Cheng F., 1988. "Corporate pension policy and capital structure decisions," Journal of Economics and Business, Elsevier, vol. 40(3), pages 209-228, August.
    18. Bicksler, James L, 1985. "The Integration of Insurance and Taxes in Corporate Pension Strategy," Journal of Finance, American Finance Association, vol. 40(3), pages 943-955, July.
    19. Tepper, Irwin & Affleck, A R P, 1974. "Pension Plan Liabilities and Corporate Financial Strategies," Journal of Finance, American Finance Association, vol. 29(5), pages 1549-1564, December.
    20. Tepper, Irwin, 1981. "Taxation and Corporate Pension Policy," Journal of Finance, American Finance Association, vol. 36(1), pages 1-13, March.
    21. Ippolito, Richard A, 1985. "The Economic Function of Underfunded Pension Plans," Journal of Law and Economics, University of Chicago Press, vol. 28(3), pages 611-651, October.
    22. Gersovitz, Mark, 1982. "Economic consequences of unfunded vested pension benefits," Journal of Public Economics, Elsevier, vol. 19(2), pages 171-186, November.
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    Cited by:

    1. Kazuo Yoshida & Yutaka Horiba, 2012. "Determinants of Defined-Contribution Japanese Corporate Pension Coverage," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 33-47, December.
    2. Kathrin Dummann, 2007. "What Determines the Demand for Occupational Pensions in Germany?," SOEPpapers on Multidisciplinary Panel Data Research 67, DIW Berlin, The German Socio-Economic Panel (SOEP).
    3. Di Gialleonardo, Luca & Marè, Mauro & Motroni, Antonello & Porcelli, Francesco, 2016. "The impact of financial crisis on savings decisions: evidences from Italian pension funds," MPRA Paper 76066, University Library of Munich, Germany, revised Jul 2016.

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