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Does freezing a defined benefit pension plan affect firm risk?

Choy, Helen; Lin, Juichia; Officer, Micah S. - In: Journal of accounting & economics 57 (2014) 1, pp. 1-21

Persistent link: https://www.econbiz.de/10010256087

Does freezing a defined benefit pension plan affect firm risk?

Choy, Helen; Lin, Juichia; Officer, Micah S. - In: Journal of Accounting and Economics 57 (2014) 1, pp. 1-21

This paper examines the impact of a defined benefit (DB) pension plan freeze on the sponsoring firm's risk and risk-taking activities. Using a sample of firms declaring a hard freeze on their DB plans between 2002 and 2007, we observe an increase in total risk (proxied by the standard deviation...

Persistent link: https://www.econbiz.de/10011043068

Assessing earnings management flexibility

Choy, Hiu Lam - In: Review of accounting & finance 11 (2012) 4, pp. 340-376

Persistent link: https://www.econbiz.de/10009674708

Using Malmquist Indexes to measure changes in the productivity and efficiency of US accounting firms before and after the Sarbanes-Oxley Act

Chang, Hsihui; Choy, Hiu Lam; Cooper, William W.; … - In: Omega : the international journal of management science 37 (2009) 5, pp. 951-960

Persistent link: https://www.econbiz.de/10003861892

The Sarbanes-Oxley Act and the production efficiency of public accounting firms

Chang, Hsihui; Choy, Hiu Lam; Cooper, William W.; Lin, … - In: New frontiers in enterprise risk management, (pp. 145-161). 2008

Persistent link: https://www.econbiz.de/10003709353

Does political economy reduce agency costs? : some evidence from dividend policies around the world

Choy, Hiu Lam; Gul, Ferdinand A.; Yao, Jun - In: Journal of empirical finance 18 (2011) 1, pp. 16-35

Persistent link: https://www.econbiz.de/10009301188

Effect of the Sarbanes-Oxley act on CEOs' stock ownership and pay-performance sensitivity

Chang, Hsihui; Choy, Hiu Lam; Wan, Kam-ming - In: Review of quantitative finance and accounting 38 (2012) 2, pp. 177-207

Persistent link: https://www.econbiz.de/10009532223

An empirical study of returns to scale of CPA firms in the post SOX era

Chang, Hsihui; Choy, Hiu Lam; Hwang, Iny - 2015

Persistent link: https://www.econbiz.de/10011283650

Do investors value a firm's commitment to social activities?

Rodgers, Waymond; Choy, Hiu Lam; Guiral, Andrés - In: Journal of business ethics : JOBE 114 (2013) 4, pp. 607-623

Persistent link: https://www.econbiz.de/10009776466

The determinants and effects of clients following audit partners who switch audit firms

Chang, Wen-Ching; Choy, Hiu Lam; Lin, Huey-Yeh; Koo, Meihua - In: The European accounting review 28 (2019) 3, pp. 541-571

Persistent link: https://www.econbiz.de/10012195352

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