MAP20071504013 Yoshida, Kazuo Japanese corporate pension plans and the impact on stock prices / Kazuo Yoshida and Yutaka Horiba This study focuses on the stock market impact of Japanese corporate decisions to adopt pension plans. Implementing corporate pension plans in Japan is complicated because they are heavily regulated by the government and the traditional lump-sum-only severance benefit plan salready exist, requirement interfacing newly adopted plans with existing ones. En: The Journal of risk and insurance. - Orlando. - Volume 70, number 2, June 2003 ; p. 249-268 1. Estudios de mercado . 2. Planes de pensiones de empresa . 3. Japón . 4. Cotizaciones bursátiles . I. Horiba, Yutaka . II. Title. III. Título: The Journal of risk and insurance.