Pension Contributions and Firm Performance: Evidence from Frozen Defined Benefit Plans

Material TypeArticleLanguageEnglish
TitlePension Contributions and Firm Performance: Evidence from Frozen Defined Benefit Plans Author(S)Hieu V. Phan (Author)
Abstract  We study the impact of freezing defined benefit (DB) pension plans and replacing them with defined contribution (DC) plans on liquidity, financial leverage, investment, and market value of a sample of firms over 2001-2008. ...Paginationp 373-412
SubjectManagementDescriptorsFinance
Journal TitleFinancial management  
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