The elusive relation between pension discount rates and deficits
Seth Armitage, Ronan Gallagher, Jiaman Xu
| Year of publication: |
2023
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|---|---|
| Authors: | Armitage, Seth ; Gallagher, Ronan ; Xu, Jiaman |
| Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 50.2023, 7/8, p. 1101-1127
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| Subject: | benchmark discount rate | defined benefit pension scheme | funding status | pension discount rate | window-dressing | Diskontierung | Discounting | Pensionskasse | Pension fund | Soziale Diskontrate | Social discount rate | Gesetzliche Rentenversicherung | Public pension system | Betriebliche Altersversorgung | Occupational pension plan | Theorie | Theory | Altersvorsorge | Retirement provision |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jbfa.12658 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014362755