@article{2451b9ed44f9428c84c6edca34c73a24,
title = "Excess of the PBO over the ABO and hard pension freezes",
keywords = "Market reaction, PBO, Pension freeze, SFAS No. 158",
author = "Kun Yu",
note = "Publisher Copyright: {\textcopyright} Springer Science+Business Media New York 2014.",
year = "2016",
month = may,
day = "1",
doi = "10.1007/s11156-014-0487-8",
language = "English",
volume = "46",
pages = "819--846",
journal = "Review of Quantitative Finance and Accounting",
issn = "0924-865X",
publisher = "Springer New York",
number = "4",
}