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The Impact of Pension Costs on Corporate Performance

Managerial Finance

ISSN: 0307-4358

Article publication date: 1 May 1980

148

Abstract

Highlighting the likely development of substantial actuarial deficits in pension funds providing final salary‐linked retirement benefits, this paper draws attention to the very real dangers of unfunded pension liability. It identifies the drain on the corporate life blood of maintaining present levels of pension fund contributions, and argues for the return to the state scheme of contracted‐out pension schemes.

Citation

Fanning, D. (1980), "The Impact of Pension Costs on Corporate Performance", Managerial Finance, Vol. 6 No. 3, pp. 33-42. https://doi.org/10.1108/eb013474

Publisher

:

MCB UP Ltd

Copyright © 1980, MCB UP Limited

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