Beaudoin, Cathy; Chandar, Nandini; Werner, Edward M. - In: Review of Accounting and Finance 9 (2010) November, pp. 424-424
Purpose – The purpose of this paper is to examine whether the significant clustering of defined benefit (DB) pension plan freeze announcements during 2001-2006 is motivated at least in part by accounting concerns due to the Financial Accounting Standards Board's pending adoption of Statement...
