{"id":"https://openalex.org/W2000555073","doi":"https://doi.org/10.1108/14757701011094607","title":"Are potential effects of SFAS 158 associated with firms' decisions to freeze their defined benefit pension plans?","display_name":"Are potential effects of SFAS 158 associated with firms' decisions to freeze their defined benefit pension plans?","publication_year":2010,"publication_date":"2010-11-02","ids":{"openalex":"https://openalex.org/W2000555073","doi":"https://doi.org/10.1108/14757701011094607","mag":"2000555073"},"language":"en","primary_location":{"id":"doi:10.1108/14757701011094607","doi":"https://doi.org/10.1108/14757701011094607","is_oa":false,"landing_page_url":"https://doi.org/10.1108/14757701011094607","pdf_url":null,"source":{"id":"https://openalex.org/S95074589","display_name":"Review of Accounting and Finance","issn_l":"1475-7702","issn":["1475-7702","1758-7700"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Accounting and Finance","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1626377_code355504.pdf?abstractid=1012672&mirid=1","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5076229623","display_name":"Cathy A. Beaudoin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I111236770","display_name":"University of Vermont","ror":"https://ror.org/0155zta11","country_code":"US","type":"education","lineage":["https://openalex.org/I111236770"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Cathy Beaudoin","raw_affiliation_strings":["School of Business Administration, University of Vermont, Burlington, Vermont, USA","UNIVERSITY OF VERMONT"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business Administration, University of Vermont, Burlington, Vermont, USA","institution_ids":["https://openalex.org/I111236770"]},{"raw_affiliation_string":"UNIVERSITY OF VERMONT","institution_ids":["https://openalex.org/I111236770"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5033507815","display_name":"Nandini Chandar","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I186776151","display_name":"Rider University","ror":"https://ror.org/01dgn5344","country_code":"US","type":"education","lineage":["https://openalex.org/I186776151"]},{"id":"https://openalex.org/I72816309","display_name":"Drexel University","ror":"https://ror.org/04bdffz58","country_code":"US","type":"education","lineage":["https://openalex.org/I72816309"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Nandini Chandar","raw_affiliation_strings":["","College of Business Administration, Rider University, Lawrenceville, New Jersey, USA","Drexel University - Department of Accounting and Tax"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"","institution_ids":[]},{"raw_affiliation_string":"College of Business Administration, Rider University, Lawrenceville, New Jersey, USA","institution_ids":["https://openalex.org/I186776151"]},{"raw_affiliation_string":"Drexel University - Department of Accounting and Tax","institution_ids":["https://openalex.org/I72816309"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5068586196","display_name":"Edward M. Werner","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I102322142","display_name":"Rutgers, The State University of New Jersey","ror":"https://ror.org/05vt9qd57","country_code":"US","type":"education","lineage":["https://openalex.org/I102322142"]},{"id":"https://openalex.org/I72816309","display_name":"Drexel University","ror":"https://ror.org/04bdffz58","country_code":"US","type":"education","lineage":["https://openalex.org/I72816309"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Edward M. Werner","raw_affiliation_strings":["LeBow College of Business, Drexel University, Philadelphia, Pennsylvania, USA","Rutgers. The State University of New Jersey"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"LeBow College of Business, Drexel University, Philadelphia, Pennsylvania, USA","institution_ids":["https://openalex.org/I72816309"]},{"raw_affiliation_string":"Rutgers. The State University of New Jersey","institution_ids":["https://openalex.org/I102322142"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":7.8367,"has_fulltext":false,"cited_by_count":31,"citation_normalized_percentile":{"value":0.9696748,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"9","issue":"4","first_page":"424","last_page":"451"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9179999828338623,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9179999828338623,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.07209999859333038,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10517","display_name":"Financial Literacy, Pension, Retirement Analysis","score":0.002400000113993883,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/defined-benefit-pension-plans","display_name":"defined benefit pensions","score":0.9480000138282776},{"id":"https://openalex.org/keywords/pension-accounting","display_name":"pension accounting","score":0.6859999895095825},{"id":"https://openalex.org/keywords/pension-protection-act-of-2006","display_name":"Pension Protection Act of 2006","score":0.890999972820282},{"id":"https://openalex.org/keywords/firm-profitability","display_name":"firm profitability","score":0.7070000171661377},{"id":"https://openalex.org/keywords/pension-contributions","display_name":"pension contributions","score":0.4830000102519989}],"concepts":[{"id":"https://openalex.org/C2780899237","wikidata":"https://www.wikidata.org/wiki/Q156223","display_name":"Pension","level":2,"score":0.7718374729156494},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7141267657279968},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.671440064907074},{"id":"https://openalex.org/C198082294","wikidata":"https://www.wikidata.org/wiki/Q3399648","display_name":"Position (finance)","level":2,"score":0.5412603616714478},{"id":"https://openalex.org/C136197465","wikidata":"https://www.wikidata.org/wiki/Q1729295","display_name":"Variety (cybernetics)","level":2,"score":0.4943268299102783},{"id":"https://openalex.org/C2991981721","wikidata":"https://www.wikidata.org/wiki/Q156223","display_name":"Pension plan","level":3,"score":0.4499009847640991},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4357995390892029},{"id":"https://openalex.org/C159091798","wikidata":"https://www.wikidata.org/wiki/Q157165","display_name":"Creditor","level":3,"score":0.42122000455856323},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3671413064002991},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3529232144355774},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.1108/14757701011094607","doi":"https://doi.org/10.1108/14757701011094607","is_oa":false,"landing_page_url":"https://doi.org/10.1108/14757701011094607","pdf_url":null,"source":{"id":"https://openalex.org/S95074589","display_name":"Review of Accounting and Finance","issn_l":"1475-7702","issn":["1475-7702","1758-7700"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Accounting and Finance","raw_type":"journal-article"},{"id":"mag:2000555073","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1626377_code355504.pdf?abstractid=1012672&mirid=1","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:RePEc:eme:raf000:14757701011094607","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/14757701011094607.html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:eme:rafpps:v:9:y:2010:i:4:p:424-451","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/14757701011094607/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:eme:rafpps:v:9:y:2011:i:4:p:424-451","doi":null,"is_oa":false,"landing_page_url":"http://www.emeraldinsight.com/10.1108/14757701011094607?utm_campaign=RePEc&amp;WT.mc_id=RePEc","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"}],"best_oa_location":{"id":"mag:2000555073","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1626377_code355504.pdf?abstractid=1012672&mirid=1","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":28,"referenced_works":["https://openalex.org/W119367497","https://openalex.org/W1492155385","https://openalex.org/W1974084916","https://openalex.org/W1977006778","https://openalex.org/W1997982508","https://openalex.org/W1998339678","https://openalex.org/W2006826862","https://openalex.org/W2007662992","https://openalex.org/W2019811600","https://openalex.org/W2026714986","https://openalex.org/W2039627964","https://openalex.org/W2040982485","https://openalex.org/W2042277176","https://openalex.org/W2043410869","https://openalex.org/W2052274268","https://openalex.org/W2063665930","https://openalex.org/W2067044287","https://openalex.org/W2082538284","https://openalex.org/W2087933201","https://openalex.org/W2162545061","https://openalex.org/W2261499394","https://openalex.org/W2559297797","https://openalex.org/W2592769349","https://openalex.org/W3121296121","https://openalex.org/W3124170598","https://openalex.org/W3124565859","https://openalex.org/W3124746445","https://openalex.org/W6734135069"],"related_works":["https://openalex.org/W2197081386","https://openalex.org/W3157639735","https://openalex.org/W3124346476","https://openalex.org/W2603788072","https://openalex.org/W3121249661","https://openalex.org/W1968191183","https://openalex.org/W2121490524","https://openalex.org/W2129909589","https://openalex.org/W1974084916","https://openalex.org/W7100169523"],"abstract_inverted_index":{"Purpose":[0],"The":[1,106],"purpose":[2],"of":[3,13,41,43,66,97,163,186,195,212],"this":[4,172],"paper":[5,57,191],"is":[6,23,111,124,134,153],"to":[7,33,88,117],"examine":[8],"whether":[9],"the":[10,34,56,93,101,129,147,160,168,176,183],"significant":[11,136],"clustering":[12],"defined":[14],"benefit":[15],"(DB)":[16],"pension":[17,143,219],"plan":[18,74,82,144],"freeze":[19,118,130,148,169],"announcements":[20],"during":[21],"2001\u20102006":[22],"motivated":[24],"at":[25],"least":[26],"in":[27],"part":[28],"by":[29,198],"accounting":[30,196],"concerns":[31],"due":[32],"Financial":[35,44],"Accounting":[36,45],"Standards":[37,46],"Board's":[38],"pending":[39],"adoption":[40],"Statement":[42],"No.":[47],"158":[48,109],"(SFAS":[49],"158).":[50],"Design/methodology/approach":[51],"Using":[52],"logistic":[53],"regression":[54],"models,":[55],"compares":[58],"147":[59],"\u201cfreeze":[60],"firms\u201d":[61],"with":[62,114,128],"a":[63,72,86,210],"matched":[64],"sample":[65],"firms":[67,230],"that":[68,155],"did":[69],"not":[70],"announce":[71],"DB":[73,81,120,164,224],"freeze.":[75],"Empirical":[76],"models":[77],"control":[78],"for":[79,175,209],"other":[80],"motives":[83],"including":[84,214],"as":[85,223],"response":[87],"stricter":[89],"contribution":[90],"requirements":[91],"under":[92],"Pension":[94],"Protection":[95],"Act":[96],"2006":[98],"and":[99,146,206,221,231],"improving":[100],"firm's":[102],"competitive":[103],"position.":[104],"Findings":[105],"potential":[107,184,193],"SFAS":[108,187],"impact":[110],"significantly":[112,126],"associated":[113,127],"firms'":[115],"decisions":[116],"their":[119,232],"plans.":[121],"Firm":[122],"profitability":[123],"also":[125,166],"decision.":[131,149,170],"However,":[132],"there":[133],"no":[135],"association":[137],"between":[138,229],"cash":[139],"flow":[140],"positions":[141],"or":[142],"contributions":[145],"Research":[150],"limitations/implications":[151],"It":[152],"possible":[154],"economic":[156,177,179],"conditions":[157],"adversely":[158],"affecting":[159],"funded":[161],"status":[162],"plans":[165,225],"motivate":[167],"While":[171],"study":[173],"controls":[174],"environment,":[178],"factors":[180],"could":[181],"exacerbate":[182],"effect":[185],"158.":[188],"Originality/value":[189],"This":[190],"considers":[192],"effects":[194],"policy":[197],"examining":[199],"its":[200],"influence":[201],"on":[202],"real":[203],"management":[204],"actions":[205],"has":[207],"consequences":[208],"variety":[211],"stakeholders":[213],"investors,":[215],"creditors,":[216],"and,":[217],"importantly,":[218],"beneficiaries":[220],"workers,":[222],"represent":[226],"implicit":[227],"contracts":[228],"employees.":[233]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
