An Analysis of Hard Freezing of Pension Plan on Firm Performance – The Effect of Corporate Social Responsibility

Seokyoon Hwang; Philip Keejae Hong

An Analysis of Hard Freezing of Pension Plan on Firm Performance – The Effect of Corporate Social Responsibility

Accounting, School Of

Research output: Contribution to conference › Poster › peer-review

Abstract

We examine how firms’ commitment to corporate social responsibility (CSR), especially their commitment to employee relations, affects their decision to freeze pension plans, and how firms’ CSR activities affect the association between the pension freeze and their post-freeze performance.

Original language	English
State	Published - Aug 13 2019
Event	American Accounting Association Annual Meeting - San Francisco, CA Duration: Aug 13 2019 → Aug 13 2019

Conference

Conference	American Accounting Association Annual Meeting
Period	08/13/19 → 08/13/19

Cite this

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AU - Hong, Philip Keejae

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N2 - We examine how firms’ commitment to corporate social responsibility (CSR), especially their commitment to employee relations, affects their decision to freeze pension plans, and how firms’ CSR activities affect the association between the pension freeze and their post-freeze performance.

AB - We examine how firms’ commitment to corporate social responsibility (CSR), especially their commitment to employee relations, affects their decision to freeze pension plans, and how firms’ CSR activities affect the association between the pension freeze and their post-freeze performance.

UR - http://aaahq.org/Meetings/2019/Annual-Meeting

M3 - Poster

Y2 - 13 August 2019 through 13 August 2019

ER -

An Analysis of Hard Freezing of Pension Plan on Firm Performance – The Effect of Corporate Social Responsibility

Abstract

Conference

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