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Rentenfinanzierung
Altersvorsorge
57
Retirement provision
57
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56
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56
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45
Occupational pension plan
45
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36
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defined benefit
24
Portfolio selection
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Defined benefit
17
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defined contribution
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Defined benefit pension plans
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pension fund
12
Pension reform
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Rentenreform
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Theorie
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Theory
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10
Defined contribution
10
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prestation définie
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fonds de pension
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investment
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Defined benefit pensions
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Risikomanagement
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Risk management
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USA
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United States
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fair value
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Accounting
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10
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Li, Zezeng
2
Bielecki, Marcin
1
Chu, Jaeyon
1
Chávez-Bedoya, Luis
1
Cowton, Christopher
1
Fall, Falilou
1
Goraus-Tanska, Karolina
1
Goto, Shingo
1
Hagemejer, Jan
1
Heo, Kyongsun
1
Hsu, Hsiao-Tang
1
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1
Kim, Jennifer Jae-Young
1
Koedel, C.
1
Larcher, Luca
1
Lin, Jerry
1
Liu, Fang-Chun
1
Pae, Jinhan
1
Podgursky, M.
1
Tyrowicz, Joanna
1
Xu, Guoquan
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Yanase, Noriyoshi
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Accounting forum
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Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
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Asian review of accounting
1
Economic modelling
1
Handbook of the economics of education : Volume 5
1
International review of financial analysis
1
Journal of pension economics and finance
1
Journal of pension economics and finance : JPEF
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The future of pension plans in the EU internal market : coping with trade-offs between social rights and capital markets
1
The journal of corporate finance : contracting, governance and organization
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1
Disclosure versus recognition : the value relevance of pensions
Larcher, Luca
- In:
Journal of pension economics and finance : JPEF
22
(
2023
)
1
,
pp. 132-159
Persistent link: https://www.econbiz.de/10013469677
Saved in:
2
Defined
benefit
pension de-risking strategy : determinants of pension buy-ins
Li, Zezeng
;
Cowton, Christopher
- In:
Accounting forum
47
(
2023
)
1
,
pp. 123-145
Persistent link: https://www.econbiz.de/10014290565
Saved in:
3
The association between public pension fund characteristics and pension accounting choices
Xu, Guoquan
;
Liu, Fang-Chun
;
Hsu, Hsiao-Tang
;
Lin, Jerry
- In:
Asian review of accounting
30
(
2022
)
4
,
pp. 490-512
Persistent link: https://www.econbiz.de/10013455311
Saved in:
4
Pension de-risking choice and firm risk : traditional versus innovative strategies
Li, Zezeng
;
Kara, Alper
- In:
International review of financial analysis
81
(
2022
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013375253
Saved in:
5
Pension return assumptions and shareholder-employee risk-shifting
Goto, Shingo
;
Yanase, Noriyoshi
- In:
The journal of corporate finance : contracting, …
70
(
2021
),
pp. 1-36
Persistent link: https://www.econbiz.de/10012703858
Saved in:
6
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
Persistent link: https://www.econbiz.de/10012312078
Saved in:
7
Sustainability and adequacy of pension systems across the OECD : shocks, robustness and policies
Fall, Falilou
- In:
The future of pension plans in the EU internal market : …
,
(pp. 87-108)
.
2019
Demographic developments are unfavourable for the financing of pension schemes in most OECD countries, implying continued growth in pension expenditure in virtually all OECD countries. This chapter examines the vulnerability of pension systems, with an emphasis on financial sustainability and...
Persistent link: https://www.econbiz.de/10012269817
Saved in:
8
The effects of risk aversion and density of contribution on comparisons of administrative charges in individual account pension systems
Chávez-Bedoya, Luis
- In:
Journal of pension economics and finance
16
(
2017
)
1
,
pp. 1-20
Persistent link: https://www.econbiz.de/10011664585
Saved in:
9
Decreasing fertility vs increasing longevity : raising the retirement age in the context of ageing processes
Bielecki, Marcin
;
Goraus-Tanska, Karolina
;
Hagemejer, Jan
; …
- In:
Economic modelling
52
(
2016
),
pp. 125-143
Persistent link: https://www.econbiz.de/10011645580
Saved in:
10
Chapter 6. Teacher Pensions
Koedel, C.
;
Podgursky, M.
- In:
Handbook of the economics of education : Volume 5
,
(pp. 281-303)
.
2016
Most educators in the United States receive retirement compensation via a subnational
defined-benefit
pension plan …
Persistent link: https://www.econbiz.de/10014025215
Saved in:
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