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Impact of the Gain/Loss Provisions of Financial Accounting Standard No. 88 on Benefit Settlements
This research analyzes the relationship between specific firm characteristics and firms' settlement/replacement plan decisions under Statement of Financial Accounting Standard No. 88 (FAS88). I examined firms that effected either (i) a settlement of their pension obligations without a benefit plan termination or (ii) a partial termination with a replacement benefit plan or (iii) a complete termination with no replacement of a benefit plan.
Date:
August 1991
Creator:
Ranganathan, Krishnan Ayengar
System:
The UNT Digital Library