Wang, Jin; Wang, Deli; Long, Hai; Chen, Yu - In: South African journal of business management 54 (2023) 1, pp. 1-13
pension plan; for investors, increasing pension costs potentially decrease their investment returns. Originality/value: Some … increasing the pension contributions of a firm leads to inefficient investments. Design/methodology/approach: Based on the 26 135 … pension costs and inefficient investments. Findings/results: This study shows that Chinese listed firms' pension contribution …