Blankley, A.I. and Tang, R.Y.W. 1995. Measuring Pension Liabilities: An Examination Of The Funding Levels Of Defined Benefit Pension Plans. Journal of Applied Business Research (JABR). 11, 2 (Apr. 1995), 73–83. DOI:https://doi.org/10.19030/jabr.v11i2.5877.