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Keywords: payout horizon
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Journal Articles
Accounting Horizons (2018) 32 (3): 71–82.
Published: 01 September 2018
... providing a direct way to measure pension plan payout horizon. Controlling for previously documented determinants of pension asset allocation, we find evidence that a payout horizon measure constructed from SFAS 132(R) disclosures is associated with the firm's pension investment decisions. Specifically, we...