Cost Manipulation Incentives Under Cost Reimbursement: Pension Costs for Defense Contracts.
研究在成本补偿机制下，国防承包商操纵养老金成本的激励，重点分析过度注资对合同的影响以及精算假设的作用。
Abstract Examines the incentives for defense contractors that operate under cost reimbursement to manipulate pension costs. Importance of overfunding to defense contracts; Pension funding; Actuarial assumptions.