Market valuation of excess pension assets: evidence from the market for corporate control.: An article from: Journal of Risk and Insurance

This digital document is an article from Journal of Risk and Insurance, published by American Risk and Insurance Association, Inc. on June 1, 1995. The length of the article is 7541 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The acquisition of one company by another occasions the valuation of assets remaining in a pension plan held by the company being acquired. The difference between market value and amount owned to the pension's beneficiaries is considered to be the excess pension asset. However, valuation practices vary among companies, since, in some cases, the shareholders in the target firm automatically benefit from the surplus asset. This practice is not typical in resisted takeovers.

Citation Details
Title: Market valuation of excess pension assets: evidence from the market for corporate control.
Author: Helen M. Bowers
Publication:Journal of Risk and Insurance (Refereed)
Date: June 1, 1995
Publisher: American Risk and Insurance Association, Inc.
Volume: v62 Issue: n2 Page: p214(16)

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