Publication bonuses to Finance
Finance researchers Michael Kisser and Kyeong Hun Lee are granted publication bonuses. Both have been accepted in highly prestigious journals.
Text: Sigrid Folkestad
The article «Do managers of U.S. defined benefit pension plan sponsors use regulatory freedom strategically?» has been accepted for publication in Journal of Accounting Research.
This is by Associate Professor of Finance Michael Kisser (NHH), John Kiff and Mauricio Soto.
In «Do managers of U.S. defined benefit pension plan sponsors use regulatory freedom strategically?» the authors use historical particularities of pension funding law to investigate whether managers of U.S. corporate defined benefit pension plan sponsors strategically use regulatory freedom to lower the reported value of pension liabilities, and hence required cash contributions.
Journal of Accounting Research is included in the NHH exclusive list of international outlets. Researchers at NHH who publish in these journals receive a publication bonus of NOK 80 000.
The article «Human Capital Relatedness and Mergers and Acquisitions» is by Lee, David C. Mauer, University of North Carolina at Charlotte and Qianying(Emma) Xu University of Texas at El Paso. They construct a measure of the pairwise relatedness of firms’ human capital to examine whether human capital relatedness is a key factor in mergers and acquisitions.