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Year of publication
Subject
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Pension obligations 457 Pensionsverpflichtungen 457 Deutschland 224 Germany 212 Betriebliche Altersversorgung 121 Occupational pension plan 115 Pensionskasse 97 IFRS 95 Pension fund 95 Balancing accounts 75 Bilanzierung 75 USA 74 United States 68 Pensionsrückstellung 63 Theorie 55 Theory 55 Accounting law 50 Bilanzrecht 50 Altersversorgung im öffentlichen Dienst 43 Civil service pension 43 Altersvorsorge 33 Retirement provision 33 Gesetzliche Rentenversicherung 32 Public pension system 32 Outsourcing 29 Pension finance 27 Rentenfinanzierung 27 Accounting valuation 26 Bilanzielle Bewertung 26 pensions 26 Betriebliche Ruhegeldverpflichtung 25 Bilanz 24 pension obligations 24 Portfolio selection 23 Portfolio-Management 23 Pension reform 22 Rentenreform 22 Risikomanagement 22 Risk management 22 pension 22
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Online availability
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Free 92 Undetermined 35 CC license 2
Type of publication
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Article 314 Book / Working Paper 217 Journal 2
Type of publication (narrower categories)
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Article in journal 212 Aufsatz in Zeitschrift 212 Aufsatz im Buch 100 Book section 100 Graue Literatur 60 Non-commercial literature 60 Arbeitspapier 41 Hochschulschrift 41 Working Paper 41 Thesis 23 Collection of articles of several authors 9 Sammelwerk 9 Aufsatzsammlung 6 Case study 6 Fallstudie 6 Amtsdruckschrift 5 Government document 5 Konferenzschrift 5 Dissertation u.a. Prüfungsschriften 4 Bibliografie enthalten 3 Bibliography included 3 Collection of articles written by one author 3 Conference proceedings 3 Sammlung 3 Conference paper 2 Forschungsbericht 2 Konferenzbeitrag 2 Accompanied by computer file 1 Aufgabensammlung 1 Bibliografie 1 Elektronischer Datenträger als Beilage 1 Fallstudiensammlung 1 Festschrift 1 Guidebook 1 Lehrbuch 1 Ratgeber 1 Textbook 1
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Language
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German 291 English 219 Undetermined 22 French 1 Italian 1 Russian 1 Swedish 1
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Author
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Mitchell, Olivia S. 14 Broeders, Dirk 11 Chen, An 11 Rhiel, Raimund 10 Seeger, Norbert 10 Keßler, Marco 8 Maurer, Raimond 8 Sellhorn, Thorsten 7 Derbort, Stephan 6 Küting, Karlheinz 6 Mehlinger, Christian 6 Oksanen, Heikki 6 Rogalla, Ralph 6 Blecher, Christian 5 Brown, Jeffrey R. 5 Heubeck, Klaus 5 Müller, Stefan 5 Sharpe, Steven A. 5 Thaut, Michael 5 Veit, Annekatrin 5 Wellisch, Dietmar 5 Bouton, Laurent 4 Coronado, Julia Lynn 4 Faßhauer, Jan 4 Glaum, Martin 4 Gustman, Alan L. 4 Herrmann, Richard 4 Höfer, Reinhold 4 Kessler, Harald 4 Lizzeri, Alessandro 4 Mintz, Jack M. 4 Nesbitt, Stephen Blake 4 Neuhaus, Stefan 4 Pellens, Bernhard 4 Pennacchi, George G. 4 Persico, Nicola 4 Rößler, Norbert 4 Schwinger, Reiner 4 Smart, Michael 4 Steinmeier, Thomas L. 4
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Institution
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International Monetary Fund (IMF) 23 International Monetary Fund 11 National Bureau of Economic Research 6 Fachhochschule Jena / Fachbereich Betriebswirtschaft 2 OECD 2 Springer Fachmedien Wiesbaden 2 Avenir Suisse 1 Centre for Co-operation with Non-Members 1 Christian-Albrechts-Universität zu Kiel 1 Deutscher Betriebswirtschafter-Tag <60, 2006, Frankfurt, Main> 1 Deutschland / Arbeitskreis Betriebliche Pensionsfonds 1 European Commission / Directorate-General for Economic and Financial Affairs 1 Europäische Gemeinschaften / Kommission 1 Europäische Kommission 1 Frankfurt Business Media 1 Institut Finanzen und Steuern 1 Institut für Finanz- und Aktuarwissenschaften <Ulm> 1 KPMG Schweiz 1 Kommunal- und Schul-Verlag 1 Kommunale Gemeinschaftsstelle für Verwaltungsmanagement <Köln> 1 Konferenz Der Einfluss von Vorsorgeverpflichtungen auf die Bewertung von Unternehmen <2003, Zürich> 1 Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Finanzierung 1 Schmalenbach-Gesellschaft für Betriebswirtschaft 1 Shaker Verlag 1 Trinity College Dublin 1 USA / General Accounting Office 1 United States / Congress / House / Committee on Education and the Workforce / Subcommittee on Employer-Employee Relations 1 University of Pennsylvania 1 Universität Ulm 1 Verlag Dr. Kovač 1 Österreichische Bankwissenschaftliche Gesellschaft 1
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Published in...
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Der Betrieb 21 Bilanzielle Auslagerung von Pensionsverpflichtungen : Praxishandbuch unter Berücksichtigung arbeits- und steuerrechtlicher sowie bilanzieller und betriebswirtschaftlicher Aspekte 20 The future of public employee retirement systems 16 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 12 WPg : Kompetenz schafft Vertrauen 12 IMF Staff Country Reports 11 IMF Working Papers 9 Journal of pension economics and finance 9 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 8 Demographischer Wandel als unternehmerische Herausforderung : Kongress-Dokumentation 60. Deutscher Betriebswirtschafter-Tag 2006 7 Betriebs-Berater : BB 6 Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement 6 IRZ : Zeitschrift für internationale Rechnungslegung 6 Kompendium betriebliche Altersversorgung ... : das Jahrbuch für Personalmanagement, Alterssicherung und Zeitwertkonten 6 NBER Working Paper 6 NBER working paper series 6 The journal of risk and insurance : the journal of the American Risk and Insurance Association 6 Working paper / National Bureau of Economic Research, Inc. 6 Altersversorgung und Vergütung : Risiken und Chancen im Wettbewerb der Unternehmen ; Festschrift für Boy-Jürgen Andresen zum 60. Geburtstag 5 Journal of business economics : JBE 5 Public budgeting & finance 5 Betriebliche Altersversorgung in Deutschland im Zeichen der Globalisierung : Festschrift für Norbert Rößler zum 60. Geburtstag 4 DNB working paper 4 Edition / Hans-Böckler-Stiftung 4 PiR 4 Schriftenreihe internationale Rechnungslegung 4 SpringerLink / Bücher 4 Zeitschrift für das gesamte Kreditwesen : Pflichtblatt der Frankfurter Wertpapierbörse 4 Accounting horizons : a quarterly publication of the American Accounting Association 3 Europäische Hochschulschriften / 5 3 IMF Occasional Papers 3 Municipal finance journal : the state and local financing and municipal securities advisor 3 Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen 3 The journal of alternative investments 3 Unternehmen und Steuern 3 Zeitschrift für die gesamte Versicherungswissenschaft : Zeitschrift des Deutschen Vereins für Versicherungswissenschaft e.V. 3 Aktuelle Schwerpunkte der Konzernbilanzierung nach IAS/IFRS 2 Arbeitspapier / HHL, Leipzig Graduate School of Management 2 Betriebliche Altersversorgung im 21. Jahrhundert : rechtliche, personalpolitische und finanztechnische Herausforderungen ; Festschrift für Wolfgang Förster zum 60. Geburtstag 2 Betriebswirtschaftliche Forschung und Praxis : BFuP 2
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Source
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ECONIS (ZBW) 491 RePEc 23 USB Cologne (EcoSocSci) 18 BASE 1
Showing 1 - 50 of 533
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Do pension buyouts help or hurt employees (retirees)?
Lin, Yijia; MacMinn, Richard D.; Shi, Tianxiang - In: The journal of risk & insurance 90 (2023) 3, pp. 667-702
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Versorgungsausgaben schnüren die Länder ein : überalterter Beamtenapparat, fehlende Rückstellungen
Kohlstruck, Tobias - 2023
Da die Beamtenpopulation deutlich älter als die Gesamtbevölkerung ist, gehen die kohortenstarken Jahrgänge bereits in den Ruhestand. Allein in den letzten 10 Jahren haben sich die jährlichen Versorgungsausgaben der Gebietskörperschaften um 50 Prozent erhöht, wovon insbesondere die...
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The Portuguese dilemma of unstable pensions
Sell, Friedrich L. - In: Intereconomics : review of European economic policy 57 (2022) 6, pp. 394-398
Portugal’s high public debt, its weak economic growth and its great attractiveness for foreign tourists are legend. Less well known is its unstable system of public pensions. This article addresses the underlying economic and political reasons, such as poor labour productivity, low real wages,...
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Discounting trillions of dollars in pension obligations : a better alternative to using the expected return or risk-free rate
Woutersen, Tiemen - 2022
This paper proposes a new discount rate that pension funds can use to discount their future obligations. If the payouts of a pension fund depend on the return of the fund's assets, then neither the risk-free rate nor the expected return is an equitable way to discount future liabilities. Using...
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Pensionslasten und Rücklagenbildung in Mecklenburg-Vorpommern : Stellungnahme zur öffentlichen Anhörung im Finanzausschuss des Landtags Mecklenburg-Vorpommern am 23. Mai 2022
Beznoska, Martin - 2022
Die Versorgungsausgaben von Bund, Ländern und Gemeinden weisen seit Jahren ein starkes Wachstum auf, das vor dem Hintergrund des demografischen Wandels weiter an Dynamik gewinnen wird. Die Zahl der Beamten im Ruhestand sowie ihrer Hinterbliebenen wird bis Mitte der 2030er Jahre deutlich...
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Unpleasant actuarial arithmetic : fair contribution rates for defined benefit pension schemes
Hori, Kenjiro; Wright, Stephen - 2022
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The accounting for defined benefit pension plans in family firms
Ismail, Ahmad; Khalil, Samer; Safieddine, Assem - In: Financial markets, institutions & instruments 33 (2024) 4, pp. 351-379
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Die Abbildung von Direktzusagen im Jahresabschluss : Modellgestützte Analyse einer sachgerechten Wertermittlung betrieblicher Pensionsverpflichtungen
Pourgholam, Maryam - 2024
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Changing Pensions in Cross-Section and Panel Data : Analysis with Employer Provided Plan Descriptions
Gustman, Alan L.; Steinmeier, Thomas L. - 2021
This study analyzes changes in the value of defined benefit (DB) pension plans over time. It uses summary plan descriptions provided by the employers of respondents to the Survey of Consumer Finances (SCF) in 1983 and in 1989, applying them to similar earnings histories. Pension changes between...
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Public Pensions in the National Accounts and Public Finance Targets
Oksanen, Heikki - 2021
Preparations are underway to revise national accounting to implement actuarial recording of pension liabilities for corporations and government as an employer. This paper extends this to unfunded public pensions with the help of "implicit tax" in pension contributions. The clearest advantages of...
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Tax-Exempt Investors and the Asset Allocation Puzzle
Mintz, Jack M.; Smart, Michael - 2021
Investors frequently hold equity in tax-exempt savings vehicles such as pension plans, despite the prediction of the standard model that they hold only bonds. We provide a new explanation for this empirical puzzle based on differences between pensions and taxable assets in the tax treatment of...
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Discounting trillions of dollars in pension obligations : a better alternative to using the expected return or risk-free rate
Woutersen, Tiemen - 2021
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Making sense of pension liability measurement using organizational psychology
Minahan, John R. - In: The journal of investing : JOI 32 (2023) 5, pp. 92-103
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Influences on sponsor voluntary contributions to defined benefit pension plans in the US
Tabassum, Tanjila; Ulm, Eric R. - 2020
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Bilanzierung von Pensionsverpflichtungen : HGB, EStG und IFRS - IAS 19
Derbort, Stephan; Mehlinger, Christian; Seeger, Norbert; … - 2022 - 3. Auflage
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Bilanzierung von Pensionsverpflichtungen : HGB, EStG und IFRS / IAS 19
Derbort, Stephan; Mehlinger, Christian; Seeger, Norbert; … - 2022 - 3rd ed. 2022.
Betriebliche Altersversorgung in Deutschland -- Handels- und Steuerrecht -- International Financial Reporting Standards - IAS 19 -- Beitrags- und Leistungszusagen -- Bewertungsmethoden und -annahmen -- Gewinn- und Verlustrechnung und Sonstiges Ergebnis -- Bilanz und Anhang -- Eigenkapital- und...
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Pensionsrückstellungen im Zuge eines europäischen Bilanzsteuerrechts
Siebenlist, Georg Philipp - 2022 - 1. Auflage
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Werte sichern, Risiken managen, Rendite generieren – nachhaltiges Pensionsmanagement in Krisenzeiten
Birkner, Guido (ed.) - Frankfurt Business Media - 2022
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Pension Risk Management in the Enterprise Risk Management Framework
Lin, Yijia - 2018
This paper presents an enterprise risk management (ERM) model for a firm that is composed of a portfolio of capital investment projects and a defined benefit (DB) plan for its workforce. The firm faces the project, operational and hazard risks from its investment projects as well as the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012936396
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Welche Gesamtkapitalrendite ist heutzutage nötig, um Pensionsdirektzusagen "kostenlos" erteilen zu können?
Schätzlein, Uwe - In: Corporate finance : Finanzierung, Kapitalmarkt, … 12 (2021) 1/2, pp. 8-14
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Kosten- und Leistungsrechnung, Wirtschaftlichkeitsrechnung und Finanzierung : Studienbuch für den kommunalen, betriebswirtschaftlichen und staatlichen Bachelorstudiengang sowie den Studiengang Verwaltungsinformatik mit praktischen Übungen und Lösungen
Bröer, Ursula; Mankel, Birte; Odenthal, Franz Willy; … - 2021 - 6. Auflage
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Are pension obligations equivalent to debt?
Donelan, Joseph G. - In: International journal of business 26 (2021) 2, pp. 17-27
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Public-sector pension plans and the discount rate assumption : the role of political incentives
Bagchi, Sutirtha; Naughton, James P. - In: Economics letters 204 (2021), pp. 1-4
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Accounting for Pension Obligations in the European Union : A Case Study for EPSAS and Transnational Budgetary Supervision
Biondi, Yuri - 2017
Pension obligations constitute a critical issue for public finances and budgets. This is especially true for the European Union whose institutional mechanism aims to supervise Member States' spending through centralised budgetary rules based upon financial covenants. In this context, accounting...
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Actuarial Inputs and the Valuation of Public Pension Liabilities and Contribution Requirements : A Simulation Approach
Chen, Gang - 2017
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Steuergesetzliche Zinstypisierungen und Niedrigzinsumfeld - insbesondere zur Gleichheitssatzwidrigkeit der Abzinsung von Pensionsrückstellungen gemäß § 6a Abs. 3 Satz 3 EStG
Hey, Johanna; Steffen, Sascha - 2016
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The political economy of debt and entitlements
Bouton, Laurent; Lizzeri, Alessandro; Persico, Nicola - 2016
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Aktuelle Debatten und Entwicklungen in der betrieblichen Altersversorgung
Campagna, Sebastian - 2016
Die Europäische Zentralbank hat erstmals in der europäischen Geschichte den Leitzins auf null Prozent gesenkt. Diese überraschende Entscheidung wurde am 10.03.2016 in den Medien verbreitet. Der Report wurde verfasst vor dem Hintergrund der aktuellen Diskussion um die Niedrigzinsphase und den...
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The Political Economy of Debt and Entitlements
Bouton, Laurent - 2016
This paper presents a dynamic political-economic model of total government obligations. Its focus is on the interplay between debt and entitlements. In our model, both are tools by which temporarily powerful groups can extract resources from groups that will be powerful in the future: debt...
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The Political Economy of Debt and Entitlements
Bouton, Laurent - 2016
This paper presents a dynamic political-economic model of total government obligations. Its focus is on the interplay between debt and entitlements. In our model, both are tools by which temporarily powerful groups can extract resources from groups that will be powerful in the future: debt...
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Die handelsrechtliche Bewertung von Pensionsverpflichtungen nach dem Bilanzrechtsmodernisierungsgesetz : eine theoretische und empirische Analyse
Spessert, Ulf - 2020
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Pension liabilities and conservative financial reporting
Heo, Kyongsun; Chu, Jaeyon; Kim, Jennifer Jae-Young; … - In: Asia-Pacific journal of accounting & economics : … 27 (2020) 6, pp. 649-666
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Pensionsrückstellungen : eine praxisorientierte Einführung in die gutachterliche Methodik der Berechnung von Pensionsrückstellungen
Hagemann, Thomas - 2020 - 3. Auflage
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Determinants of expected returns at public defined-benefit pension plans
Aggarwal, Raj; Goodell, John W. - 2015
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Assessing Fiscal Risks in Bangladesh
Medina, Leandro - 2015
This paper identifies, quantifies, and assesses fiscal risks in Bangladesh. By performing sensitivity analysis and using stochastic simulations, it measures risks arising from shocks to GDP growth, the exchange rate, commodity prices, and interest rates. It also analyzes specific fiscal and...
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Discounting Pension Liabilities : Funding Versus Value
Brown, Jeffrey R. - 2015
We argue that the appropriate discount rate for pension liabilities depends on the objective. In particular, if the objective is to measure pension under- or over- funding, a default-free discount rate should always be used, even if the liabilities are themselves not default-free. If, instead,...
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Discounting Pension Liabilities : Funding versus Value
Brown, Jeffrey R. - 2015
We argue that the appropriate discount rate for pension liabilities depends on the objective. In particular, if the objective is to measure pension under- or over- funding, a default-free discount rate should always be used, even if the liabilities are themselves not default-free. If, instead,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012457391
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Assessing Fiscal Risks in Bangladesh
Medina, Leandro - 2015
This paper identifies, quantifies, and assesses fiscal risks in Bangladesh. By performing sensitivity analysis and using stochastic simulations, it measures risks arising from shocks to GDP growth, the exchange rate, commodity prices, and interest rates. It also analyzes specific fiscal and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013021440
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The trade-off between pension costs and salary expenditures in the public sector
Kim, Dongwoo; Koedel, Cory; Xiang, P. Brett - 2019
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U.S. municipal yields and unfunded state pension liabilities
Lekniūtė, Zina; Beetsma, Roel; Ponds, Eduard - In: Journal of empirical finance 53 (2019), pp. 15-32
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Durch Neuregulierung geschaffene (Übergangs-)Wahlrechte als bilanzpolitisches Instrument - eine Analyse am Beispiel von Pensionsrückstellungen nach BilMoG
Muraz, Michelle; Zieseniß, Roland - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 71 (2019) 5, pp. 575-595
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Pension deficits and the design of private debt contracts
Balachandran, Balasingham; Huu Nhan Duong; Vu, Van - In: Journal of financial and quantitative analysis : JFQA 54 (2019) 4, pp. 1821-1854
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The effects of political competition on the generosity of public-sector pension plans
Bagchi, Sutirtha - In: Journal of economic behavior & organization : JEBO 164 (2019), pp. 439-468
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The people's money : pensions, debt, and government services
Pagano, Michael A. (ed.) - 2019
Preface and acknowledgments / Michael A. Pagano. Overview. Introduction / Casey Sebetto. White Papers. Local government long-term liabilities : pensions, other postemployment benefits, and infrastructure / Martin J. Luby, Gary Strong, and David Saustad -- Contemporary fiscal challenges and...
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The Fiscal Stress Arising from State and Local Retiree Health Obligations
Lutz, Byron F. - 2014
A major factor weighing down the long-term finances of state and local governments is the obligation to fund retiree benefits. While state and local government pension obligations have been analyzed in great detail, much less attention has been paid to the costs of the other major retiree...
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Unfunded Public Pension Liabilities and Local Citizen Oversight
Rich, Kevin T. - 2014
We examine whether unfunded public pension liabilities are associated with citizen oversight through legislative and electoral means in local governments. Our focus on municipal pension plans is timely and relevant, given the prevalence of underfunded pension plans and GASB's recently issued...
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The measurement of international pension obligations : have we harmonised enough?
Wal, Dirk van der - 2014
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Do Public Pension Obligations Affect State Funding Costs?
Burson, Jean - 2014
States' unfunded pension obligations to their current and retired employees have exploded in recent years to levels that are estimated to be between $750 billion and $4.4 trillion. In theory, this massive debt should have implications for states' ability to meet their financial obligations and a...
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The Fiscal Stress Arising from State and Local Retiree Health Obligations
Lutz, Byron - 2014
A major factor weighing down the long-term finances of state and local governments is the obligation to fund retiree benefits. While state and local government pension obligations have been analyzed in great detail, much less attention has been paid to the costs of the other major retiree...
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The Challenge of Public Pension Reform in Advanced and Emerging Economies
Clements, Benedict J.; Coady, David; Eich, Frank; … - International Monetary Fund (IMF) - 2013
Pension reform is high on the policy agenda of many advanced and emerging market economies. In advanced economies the challenge is generally to contain future increases in public pension spending as the population ages. In emerging market economies, the challenges are often different. Where...
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