Search Results - subject_exact:"Pensionsrückstellungen"

Do pension buyouts help or hurt employees (retirees)?

Lin, Yijia; MacMinn, Richard D.; Shi, Tianxiang - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014364562

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013545642

The Portuguese dilemma of unstable pensions

Sell, Friedrich L. - 2022

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,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013475425

Distribuer l'argent du roi au XVIIIe siècle : la monarchie dévoilée

Carré, Benoît - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015455062

The accounting for defined benefit pension plans in family firms

Ismail, Ahmad; Khalil, Samer; Safieddine, Assem - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015136018

Pensionsrückstellungen : eine praxisorientierte Einführung in die Rechnungslegung von Pensionsverpflichtungen

Hagemann, Thomas - 2025 - 4. Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015604746

Making sense of pension liability measurement using organizational psychology

Minahan, John R. - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014422262

Unpleasant actuarial arithmetic : fair contribution rates for defined benefit pension schemes

Hori, Kenjiro; Wright, Stephen - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013164776

Welche Gesamtkapitalrendite ist heutzutage nötig, um Pensionsdirektzusagen "kostenlos" erteilen zu können?

Schätzlein, Uwe - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012436725

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013455812

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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

Book / Working Paper

Public-sector pension plans and the discount rate assumption : the role of political incentives

Bagchi, Sutirtha; Naughton, James P. - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012607828

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013205014

Are pension obligations equivalent to debt?

Donelan, Joseph G. - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012545896

Die Abbildung von Direktzusagen im Jahresabschluss : Modellgestützte Analyse einer sachgerechten Wertermittlung betrieblicher Pensionsverpflichtungen

Pourgholam, Maryam - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015080073

Public pensions in the national accounts and public finance targets

Oksanen, Heikki - 2005

Persistent link: https://ebvufind01.dmz1.zbw.eu/10003199331

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Public pensions in the national accounts and public finance targets

Oksanen, Heikki - 2004

Book / Working Paper

Public pensions in the national accounts and public finance targets

Oksanen, Heikki - 2004

Book / Working Paper

Public Pensions in the National Accounts and Public Finance Targets

Oksanen, Heikki - 2021

Book / Working Paper

Public pensions in the national accounts and public finance targets

Oksanen, Heikki - 2004

Book / Working Paper

Pension liabilities and conservative financial reporting

Heo, Kyongsun; Chu, Jaeyon; Kim, Jennifer Jae-Young; … - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012312078

Pension deficits and the design of private debt contracts

Balachandran, Balasingham; Huu Nhan Duong; Vu, Van - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012139957

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013321172

The effects of political competition on the generosity of public-sector pension plans

Bagchi, Sutirtha - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012145226

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013237251

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Changing Pensions in Cross-Section and Panel Data : Analysis with Employer-Provided Plan Descriptions

Gustman, Alan L.; Steinmeier, Thomas L. - 1999

Book / Working Paper

Changing Pensions in Cross-Section and Panel Data : Analysis with Employer Provided Plan Descriptions

Gustman, Alan L. - 1998

Book / Working Paper

U.S. municipal yields and unfunded state pension liabilities

Lekniūtė, Zina; Beetsma, Roel; Ponds, Eduard - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012171699

Influences on sponsor voluntary contributions to defined benefit pension plans in the US

Tabassum, Tanjila; Ulm, Eric R. - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012316608

Betriebliche Altersversorgung über Direktzusagen - privilegiert oder diskriminiert?

Kiesewetter, Dirk; Schätzlein, Uwe - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012125159

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Betriebliche Altersversorgung über Direktzusagen : privilegiert oder diskriminiert?

Kiesewetter, Dirk; Schätzlein, Uwe - 2019

Article

Werte sichern, Risiken managen, Rendite generieren – nachhaltiges Pensionsmanagement in Krisenzeiten

2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013499521

Durch Neuregulierung geschaffene (Übergangs-)Wahlrechte als bilanzpolitisches Instrument - eine Analyse am Beispiel von Pensionsrückstellungen nach BilMoG

Muraz, Michelle; Zieseniß, Roland - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012116156

Bilanzierung von Pensionsverpflichtungen : HGB, EStG und IFRS - IAS 19

Derbort, Stephan; Mehlinger, Christian; Seeger, Norbert; … - 2022 - 3. Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012703016

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Bilanzierung von Pensionsverpflichtungen : HGB, EStG und IFRS / IAS 19

Derbort, Stephan; Mehlinger, Christian; Seeger, Norbert; … - 2022 - 3rd ed. 2022.

Edition: 3rd ed. 2022.

Book / Working Paper

Bilanzierung von Pensionsverpflichtungen : HGB, EStG und IFRS/IAS 19

Derbort, Stephan; Herrmann, Richard; Mehlinger, Christian; … - 2016 - 2. Auflage

Edition: 2. Auflage

Book / Working Paper

Bilanzierung von Pensionsverpflichtungen : HGB, EStG und IFRS / IAS 19

Derbort, Stephan - 2016 - 2. Aufl. 2016

Edition: 2. Aufl. 2016

Book / Working Paper

Discretionary accounting choices : the case of IAS 19 pension accounting

Glaum, Martin; Keller, Tobias; Street, Donna L. - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011857702

Pension risk management in the enterprise risk management framework

Lin, Yijia; MacMinn, Richard D.; Tian, Ruilin; Yu, Jifeng - 2017

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011685172

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Pension Risk Management in the Enterprise Risk Management Framework

Lin, Yijia - 2018

Book / Working Paper

Assessing fiscal risks in Bangladesh

Medina, Leandro - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011848563

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Assessing Fiscal Risks in Bangladesh

Medina, Leandro - 2015

Book / Working Paper

Assessing Fiscal Risks in Bangladesh

Medina, Leandro - 2015

Book / Working Paper

Actuarial inputs and the valuation of public pension liabilities and contribution requirements : a simulation approach

Chen, Gang; Matkin, David S. T. - 2017

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011960090

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Actuarial Inputs and the Valuation of Public Pension Liabilities and Contribution Requirements : A Simulation Approach

Chen, Gang - 2017

Book / Working Paper

Public pensions : complex systems still in flux

Mier, Christopher - 2017

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011875668

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012969182

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012666281

Pension obligations in the European Union : a case study for accounting policy

Biondi, Yuri; Boisseau-Sierra, Marion - 2017

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011977520

Effekte der Niedrigzinsen auf die betrieblichen Pensionsrückstellungen in Deutschland

Hentze, Tobias - 2016

Für die betriebliche Altersvorsorge stellt die Nullzinspolitik der Europäischen Zentralbank eine große Belastung dar. Unternehmen müssen für Direktszusagen höhere Pensionsrückstellungen aufbauen, um die Altersvorsorgeansprüche ihrer Belegschaft zu erfüllen. Dabei wird der Aufwand...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011634861

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Effekte der Niedrigzinsen auf die betrieblichen Pensionsrückstellungen in Deutschland

Hentze, Tobias - 2016

Article

Affordability of public pension benefit : a historical and empirical analysis of US state and local government pension contributions

Peng, Jun; Wang, Qiushi - 2017

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011664608

Discounting pension liabilities : funding versus value

Brown, Jeffrey R.; Pennacchi, George G. - 2016

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011566763

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Discounting Pension Liabilities : Funding Versus Value

Brown, Jeffrey R. - 2015

Book / Working Paper

Discounting Pension Liabilities : Funding versus Value

Brown, Jeffrey R. - 2015

Book / Working Paper

The political economy of debt and entitlements

Bouton, Laurent; Lizzeri, Alessandro; Persico, Nicola - 2016

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011540422

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The political economy of debt and entitlements

Bouton, Laurent; Lizzeri, Alessandro; Persico, Nicola - 2016

Book / Working Paper

The political economy of debt and entitlements

Bouton, Laurent; Lizzeri, Alessandro; Persico, Nicola - 2016

Book / Working Paper

The Political Economy of Debt and Entitlements

Bouton, Laurent - 2016

Book / Working Paper

The Political Economy of Debt and Entitlements

Bouton, Laurent - 2016

Book / Working Paper

Steuergesetzliche Zinstypisierungen und Niedrigzinsumfeld - insbesondere zur Gleichheitssatzwidrigkeit der Abzinsung von Pensionsrückstellungen gemäß § 6a Abs. 3 Satz 3 EStG

Hey, Johanna; Steffen, Sascha - 2016

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011538394

Looking for earnings management in corporate defined benefit pension plans

Doyle, Joanne M. - 2016

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011508387

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011447224

Retirement and the pension crisis

Grady, Jo - 2016

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011528197

Die handelsrechtliche Bewertung von Pensionsverpflichtungen nach dem Bilanzrechtsmodernisierungsgesetz : eine theoretische und empirische Analyse

Spessert, Ulf - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012209696

Entwicklung leistungsorientierter Pensionsverpflichtungen in der Niedrigzinsphase : eine empirische Analyse europäischer Unternehmen

Pellens, Bernhard; Barekzai, Omar; Hüttermann, Kai; … - 2016

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011606412

Erweiterung des abschlussanalytischen Instrumentariums unter Zuhilfenahme der Sensitivitätsangaben bei der Bilanzierung von Pensionsrückstellungen gemäß IAS 19

Müller, Stefan; Laurent, Marcus; Lange, Tobias - 2016

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011640069

Determinants of expected returns at public defined-benefit pension plans

Aggarwal, Raj; Goodell, John W. - 2015

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011312715

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013061391

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The Fiscal Stress Arising from State and Local Retiree Health Obligations

Lutz, Byron - 2014

Book / Working Paper

Covering the uncovered : labor informality, pensions and the emerging middle class in Latin America

Daude, Christian; Laiglesia, Juan Ramón de; Melguizo, … - 2015

Persistent link: https://ebvufind01.dmz1.zbw.eu/10010484939

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013063989

Unfunded public pension liabilities and local citizen oversight

Rich, Kevin T.; Zhang, Jean X. - 2015

Persistent link: https://ebvufind01.dmz1.zbw.eu/10010515273

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