External Cost of Leverage Adjustment: Evidence from Defined Benefit Pension Plans
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DOI: 10.1016/j.jeconbus.2018.01.001
Abstract: Abstract This paper investigates the influence of external cost shock on the speed of adjustment (SOA) toward target capital structure. To look at the impact of an exogenous shock on the speed of adjustment, we… read more here.
Keywords: external cost; benefit pension; pension plans; leverage ... See more keywords
The Effects of the Tax Cuts and Jobs Act of 2017 on Defined Benefit Pension Contributions*
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DOI: 10.1111/1911-3846.12604
Abstract: This study examines the effect of the Tax Cuts & Jobs Act of 2017 (TCJA) on corporate defined benefit pension contributions. The TCJA decreases the corporate tax rate from 35 in 2017 to 21 percent… read more here.
Keywords: pension; tax; pension contributions; benefit pension ... See more keywords