✦ LIBER ✦

The effect of pension accounting on corporate pension asset allocation

✍ Scribed by Eli Amir; Yanling Guan; Dennis Oswald

Book ID: 106512289
Publisher: Springer US
Year: 2009
Tongue: English
Weight: 283 KB
Volume: 15
Category: Article
ISSN: 1380-6653
DOI: 10.1007/s11142-009-9102-y

No coin nor oath required. For personal study only.

📜 SIMILAR VOLUMES

The effect of recognition vs. disclosure

The effect of recognition vs. disclosure on investor valuation: The case of pension accounting

✍ V. Gopalakrishnan 📂 Article 📅 1994 🏛 Springer US 🌐 English ⚖ 928 KB

073082 (E50) - Asset-liability modelling

073082 (E50) - Asset-liability modelling of corporate pension plans within the surplus framework based on 2-factor durations

✍ S. Tanaka 📂 Article 📅 1995 🏛 Elsevier Science 🌐 English ⚖ 95 KB

073008 (M11, B13) - The influence of the

073008 (M11, B13) - The influence of the movement of population on corporate pension plan

✍ H. Toyoda; S. Nishie; I. Katayose 📂 Article 📅 1995 🏛 Elsevier Science 🌐 English ⚖ 171 KB

On the robustness of the results of adop

On the robustness of the results of adoption date choice studies: The case of pension accounting

✍ Reza Espahbodi; Michelle M. Hamer 📂 Article 📅 1996 🏛 Springer US 🌐 English ⚖ 876 KB

Comment on S. Valdés-Prieto, “The Financ

Comment on S. Valdés-Prieto, “The Financial Stability of Notional Account Pensions”

✍ Friedrich Breyer 📂 Article 📅 2004 🏛 John Wiley and Sons 🌐 English ⚖ 40 KB

An evaluation of the life cycle effects

An evaluation of the life cycle effects of minimum pensions on retirement behavior

✍ Sergi Jiménez-Martín; Alfonso R. Sánchez Martín 📂 Article 📅 2007 🏛 John Wiley and Sons 🌐 English ⚖ 261 KB

## Abstract In this paper we explore the effects of the minimum pension program on welfare and retirement in Spain. This is done with a stylized life cycle model which provides a convenient analytical characterization of optimal behavior. We use data from the Spanish Social Security to estimate the