본문 바로가기
  • 학술저널

표지

DBpia에서 서비스 중인 논문에 한하여 피인용 수가 반영됩니다. 내서재에 논문을 담은 이용자 수의 총합입니다.

초록·키워드 목차

This study examines whether firms’ decisions to offer company stock in defined contribution plans are explained by corporate governance. There is a positive relation between the G-index and company stock in DC plans. By using both Form 5500 and the 11-K, there is also a positive relation between firms filing the 11-K and interest burden. Firms that issue new shares for the plan rather than purchasing existing shares from the open market are required to file the 11-K with SEC. These findings suggest that while firms’ decisions for inclusion of company stock in DC plans are motivated by the managers’ desire to increase managerial power, the decisions of how to finance employer contributions to retirement plans are affected by a cash saving motive. #Defined Contribution Plans #Company Stock #Corporate Governance

Abstract
Ⅰ. Introduction
Ⅱ. Background
Ⅲ. Sample Descriptions
Ⅳ. Empirical Analysis
Ⅴ. Conclusion
References

저자의 논문

DBpia에서 서비스 중인 논문에 한하여 피인용 수가 반영됩니다.
Insert title here
논문의 정보가 복사되었습니다.
붙여넣기 하세요.