Results 11 to 20 of about 188,295 (308)
Incorporating Uncertainty About Alternative Assets in Strategic Pension Fund Asset Allocation [PDF]
SSRN Electronic Journal, 2008 We present an asset allocation framework for pension funds in which they can take pension liability risk and uncertainty about future expected asset returns explicitly into account. This framework recognised the liability hedging properties of assets that correlate positively with changes in the market value of pension liabilities.
Groot, W, Swinkels, Laurens
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The effect of pension accounting on corporate pension asset allocation [PDF]
Review of Accounting Studies, 2009 We examine the impact of new pension disclosures and subsequent full pension recognition under FRS 17 and IAS 19 in the United Kingdom and SFAS 158 in the United States on pension asset allocation. These standards require recognition of net pension surplus/deficit on the balance sheet and actuarial gains/losses in other comprehensive income. Therefore,
Oswald, D, Guan, Y, Amir, E
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STATE REGULATION OF PENSION ASSETS INTERNATIONAL INVESTING
Фінансово-кредитна діяльність: проблеми теорії та практики, 2015 The goal of this article is to clarify the role of government regulation in international investment asset of accumulating pension funds. The main purpose of state regulation of pension assets international investment is to protect the interests of ...
N. V. Tkachenko, N. A. Tsikanovska
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Alternative Asset: Evidence from Moroccan Insurance and Pension Funds [PDF]
ACRN Journal of Finance and Risk Perspectives, 2020 The goal of this paper is to provide a critical overview of Moroccan insurance/pension fund investments in alternative assets through data analysis techniques. The results show that the risk of reserve depletion and the investment restrictions imposed by
Omar Chiboub, Samira Benjelloun
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Priorities for Developing the Ukrainian Stock Market in the Context of Managing the Population’s Pension Assets [PDF]
Облік і фінансиThe second and third tiers of the pension system provide a significant accumulation of financial resources, which are stored for an extended period in the pension accounts of its participants. The long-term use of pension assets requires their protection
Volodymyr Rudyk
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Does Concurrent Management of Mutual Funds and Pension Plans Create Conflicts of Interest?
Ensayos de Economía, 2020 The purpose of this paper is to compare the performance of mutual funds —pension plans— whose managers simultaneously manage the assets belonging to pension plans —mutual funds— with that achieved by mutual funds —pension plans— whose managers only ...
Carmen Pilar Martí Ballester
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Assessing the impact of pension institutions on the development of global finance
Мир новой экономики, 2023 The novelty of the research lies in the conception of pension institutions as correctors of global financial development. These institutes do not only stimulate, but also slow down the positive change due to the particular assets allocation by largest ...
T. V. Zhukova
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Tax-Efficient Pension Choices in the UK [PDF]
, 2009 The special tax treatment of United Kingdom pensions means that the decision on how to use pension assets is particularly involved. In particular, the ability to take up to 25% of pension assets as a tax-free cash lump sum at retirement, offers retirees ...
Sweeting, Paul
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Retirement literacy as a basis for prospective retirees’ well-being
SHS Web of Conferences, 2016 The article addresses the problem of teaching prospective retirees to maintain their finances, which will ensure their financial security and well-being. A key issue is the influence of financial literacy on the amount of future pension assets.
Vershkova Elena +2 more
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Model of managing pension assets of the defined contribution mandatory state pension system [PDF]
Problemi Ekonomiki, 2014 Introduction of the defined contribution mandatory state pension system in Ukraine actualises the issue of efficient management of its pension assets. The goals of the article are development of theoretical and methodical provisions and development of ...
Rudensky Roman A.
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