Hieu V. Phan is an Assistant Professor of Finance at the University of Massachusetts at Lowell, MA. Shantaram P. Hegde is a Professor of Finance at the University of Connecticut in Storrs, CT.
Pension Contributions and Firm Performance: Evidence from Frozen Defined Benefit Plans
Article first published online: 4 SEP 2012
© 2012 Financial Management Association International
Volume 42, Issue 2, pages 373–411, Summer 2013
How to Cite
Phan, H. V. and Hegde, S. P. (2013), Pension Contributions and Firm Performance: Evidence from Frozen Defined Benefit Plans. Financial Management, 42: 373–411. doi: 10.1111/j.1755-053X.2012.01218.x
We appreciate the helpful comments from Bill Christie (Editor), three anonymous referees, Assaf Eisdorfer, Carmelo Giaccotto, Joseph Golec, John Harding, Sigitas Karpavicius, Jung-Min Kim, Sanjay Kudrimoti, Alfred Liu, Marcel Prokopczuk, Susan Thorp, as well as session participants at the 2009 International Conference at Iqfai Business School (Bangalore), 2009 and 2010 Financial Management Association International Annual Meetings, 2009 Eastern Finance Association Annual Meeting, 2009 Southwestern Finance Association Annual Meeting, 2011 FINCON at Management Development Institute (Gurgaon), and seminar participants at the University of Connecticut, Massey University, University of Adelaide, and Victoria University of Wellington. A previous version of this paper was titled “Impact of Change in Retirement Benefit Plans on Firm's Investment, Value, and Risk.” All errors remain the sole responsibility of the authors.
- Issue published online: 28 MAY 2013
- Article first published online: 4 SEP 2012
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