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

Seokyoon Hwang, Philip Keejae Hong

Research output: Contribution to conferencePosterpeer-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 languageEnglish
StatePublished - Aug 13 2019
EventAmerican Accounting Association Annual Meeting - San Francisco, CA
Duration: Aug 13 2019Aug 13 2019

Conference

ConferenceAmerican Accounting Association Annual Meeting
Period08/13/1908/13/19

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