Newell, Gale E.; Kreuze, Jerry G.; Hurtt, David - In: American Journal of Business 17 (2002) 2, pp. 23-30
companies to make assumptions regarding discount rates, projected salary increases, and expected long-term return on plan assets …. Such assumptions, in turn, determine the funding status of the pension plan and the annual pension expense. Higher assumed … assumptions and the funding status of a pension plan. The results reveal that companies with pension plans that are more fully …