@article{332b867098ac4c07ad0762926deb9101,
title = "The value and credit relevance of multiemployer pension plan obligations",
keywords = "Credit relevance, Defined-benefit pension plan, Multiemployer, Value relevance",
author = "Ting Chen and Xiumin Martin and Mashruwala, \{Christina A.\} and Mashruwala, \{Shamin D.\}",
year = "2015",
month = sep,
doi = "10.2308/accr-51010",
language = "English",
volume = "90",
pages = "1907--1938",
journal = "Accounting Review",
issn = "0001-4826",
publisher = "American Accounting Association",
number = "5",
}