Accepted by Michel Magnan. This paper has benefited from the helpful comments and suggestions of two anonymous reviewers, Michel Magnan, Gia Chevis, Mary Margaret Frank, Luann Lynch, Marc Picconi, Phil Shane, and Kim Smith, as well as participants at the 2011 American Accounting Association Annual Meeting, 2011 Virginia Accounting Research Conference, and Old Dominion University research workshop series. I would also like to thank John Graham for providing the data on marginal tax rates. Finally, I am grateful to Kathryn Christian, McKenzie Dodd, Mary Dolan, Nadia Khan, Christine Lemmon, Priscilla Pinckney, Claudia Tan, and Chris Tangard for excellent research assistance.
Changes in the Funded Status of Retirement Plans after the Adoption of SFAS No. 158: Economic Improvement or Balance Sheet Management?†
Version of Record online: 16 APR 2013
Contemporary Accounting Research
Volume 30, Issue 3, pages 1099–1132, Fall 2013 (September)
How to Cite
Jones, D. A. (2013), Changes in the Funded Status of Retirement Plans after the Adoption of SFAS No. 158: Economic Improvement or Balance Sheet Management?. Contemporary Accounting Research, 30: 1099–1132. doi: 10.1111/j.1911-3846.2012.01190.x
- Issue online: 16 SEP 2013
- Version of Record online: 16 APR 2013
- Accepted manuscript online: 6 AUG 2012 11:00AM EST
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