Expected benefit payments and asset allocation in defined benefit plans post-SFAS 132(R)
Year of publication: |
September 2018
|
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Authors: | Blankley, Alan I. ; Hong, Philip K. ; Roland, Kristin C. |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 32.2018, 3, p. 71-82
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Subject: | defined benefit plans | asset allocation | payout horizon | SFAS 132(R) | Portfolio-Management | Portfolio selection | Betriebliche Altersversorgung | Occupational pension plan | Altersvorsorge | Retirement provision | Pensionskasse | Pension fund |
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