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 |
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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 |
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Period | 08/13/19 → 08/13/19 |