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Research in the area of business finance and accounting reported from University of Aberdeen.

Publication: Economics Week
Publication Date: 06-NOV-09
Format: Online
Delivery: Immediate Online Access

Article Excerpt
"During the last ten years of regulatory change, many UK companies have curtailed their defined benefit pension scheme. We test three competing explanations of UK corporate pension curtailments: integration, separation and risk management," scientists writing in the Journal of Business Finance & Accounting report.

"We predict and find an...

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