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Determinants Of Other Post -Employment Benefit Plan Reductions And Terminations In The Post -Sfas No. 106 Adoption Era, Bruce Kinloch Johnson
Determinants Of Other Post -Employment Benefit Plan Reductions And Terminations In The Post -Sfas No. 106 Adoption Era, Bruce Kinloch Johnson
Doctoral Dissertations
The purpose of this research was to determine which variables help identify firms that have reduced or eliminated postretirement benefits other than pensions (OPEBs). Mittelstaedt et al. (1995) found that the adoption of SFAS No. 106 was one of the major determinants in OPEB reduction decisions. Those authors also found that financial weakness was a determinant in such reductions. This study attempts to determine the possible factors involved in such decisions, including both financial weakness and the OPEB liability, now that its disclosure is mandated by SFAS No. 106.
The theoretical backbone of this study was traced back to the …