Browsing by Subject "Pension trusts"
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(Texas A&M University. Libraries, 1988)This study examines the relationship between defined benefit pension plan data and the market value of the firm's common equity. An equity valuation model is developed which relates the firm's equity value to (1) the ...
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(Texas A&M University. Libraries, 1992)This dissertation investigates changes made by early and late adopters prior to adoption of SFAS No. 87: Employers' Accounting for Pensions. The research question studied is whether late adopters use the transition period ...