Does freezing a defined benefit pension plan affect firm risk?

Helen Choy; Juichia Lin; Micah S. Officer

doi:10.1016/j.jacceco.2013.11.004

Does freezing a defined benefit pension plan affect firm risk?

Helen Choy, Juichia Lin, Micah S. Officer

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	1-21
Number of pages	21
Journal	Journal of Accounting and Economics
Volume	57
Issue number	1
DOIs	https://doi.org/10.1016/j.jacceco.2013.11.004
State	Published - Feb 2014

ASJC Scopus Subject Areas

Accounting
Finance
Economics and Econometrics

Keywords

Defined benefit pension plan
Firm risk
Pension plan freeze
Risk-taking activities

Access to Document

10.1016/j.jacceco.2013.11.004

Cite this

@article{cbb829918f85449fb77cf0c2fe66e796,

title = "Does freezing a defined benefit pension plan affect firm risk?",

keywords = "Defined benefit pension plan, Firm risk, Pension plan freeze, Risk-taking activities",

author = "Helen Choy and Juichia Lin and Officer, {Micah S.}",

year = "2014",

month = feb,

doi = "10.1016/j.jacceco.2013.11.004",

language = "English",

volume = "57",

pages = "1--21",

journal = "Journal of Accounting and Economics",

issn = "0165-4101",