TY - JOUR T1 - Influence of the sponsor's financial situation on the allocation of pension plan assets JO - Revista Contabilidade & Finanças A1 - Kataoka, Sheila Sayuri A1 - Carmona, Charles Ulises de Montreuil SN - 1519-7077 UL - 10.1590/1808-057x20231846.en VL - 35 Y1 - 2024 PB - Brasil ER -