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Pension Accounting Choice in Germany : Pension Discount Rate and Actuarial Gains and Losses
Stadler, Christian - 2010
This paper analyses pension accounting choice in Germany for firms using IFRS or US GAAP. It shows that firms choose the pension discount rate and the treatment of actuarial gains and losses in order to smooth the effect of inherently volatile pension numbers. Pension discount rates for German...
Persistent link: https://www.econbiz.de/10013145067
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The political origins of pension funding
Perotti, Enrico C.; Schwienbacher, Armin - 2007
Persistent link: https://www.econbiz.de/10003408831
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Who chooses defined contribution plans?
Brown, Jeffrey R.; Weisbenner, Scott J. - 2007
Persistent link: https://www.econbiz.de/10003411317
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Changes in the pension system of Serbia, 2001 - 2005
Grbović, Mirjana (contributor) - In: Survey Serbia & Montenegro : a record of facts and … 46 (2005) 3, pp. 93-110
Persistent link: https://www.econbiz.de/10003217841
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Increases in old age, widows' and blind persons' pensions
Great Britain / Ministry of National Insurance - 1946
Persistent link: https://www.econbiz.de/10002871251
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Demography and ageing
Ogawa, Naohiro (contributor); Takayama, Noriyuki (contributor) - 2005
Persistent link: https://www.econbiz.de/10003054695
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Private pensions versus social inclusion? : non-state provision for citizens at risk in Europe
Meyer, Traute (ed.); Bridgen, Paul (contributor);  … - 2007
Persistent link: https://www.econbiz.de/10003449459
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Means testing retirement benefits : fostering equity or discouraging savings?
Sefton, James A. (contributor);  … - 2007
Persistent link: https://www.econbiz.de/10003424875
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Alterssicherung im Spannungsfeld zwischen öffentlicher und privater Vorsorge
Rische, Herbert - In: Die Reform des Sozialstaats zwischen Freiheitlichkeit …, (pp. 165-182). 2007
Persistent link: https://www.econbiz.de/10003467221
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The political origin of pension funding
Perotti, Enrico C.; Schwienbacher, Armin - 2007
Persistent link: https://www.econbiz.de/10003431626