Results 211 to 220 of about 3,885 (266)

Pension Claims and Corporate Assets

Financial Analysts Journal, 1978
4 Because a lender's entire principal is at risk, he cannot safely confine himself to looking at current flows. Rather he must ask how the value of his claim compares with what the underlying security could be sold for in foreclosure. This is true even when his loan is secured by the general credit of the borrower, in which case he must look to the ...
J.L. Treynor, P.J. Regan, W.W. Priest
exaly   +2 more sources

Valuation of Pension Fund Assets

Journal of the Staple Inn Actuarial Society, 1958
It has been remarked on many occasions that whilst there is a plethora of material which has been contributed to the Institute and the Students' Society on the actuarial valuation of liabilities, the subject of valuation of assets seems to have been consistently overlooked by all save one or two authors.
D. F. Gilley, D. Funnell
openaire   +1 more source

Optimal Asset Allocation of Assets in an Open Pension Plan

International Journal of Financial Management, 2015
Given the generally long term nature of pension plans, the behavior of the market plays a crucial role in making a pension plan able to meet its obligations. Regardless of the market performance, the structure of the benefits remains the same, unless they are negotiated to be at a different level.
Maneesh Sharma   +2 more
openaire   +1 more source

Asset Allocation Dynamics and Pension Fund Performance

The Journal of Business, 1999
Using a data set on more than 300 U.K. pension funds' asset holdings, this article provides a systematic investigation of the performance of managed portfolios across multiple asset classes. We find evidence of slow mean reversion in the funds' portfolio weights toward a common, time-varying strategic asset allocation.
Blake, David   +2 more
openaire   +1 more source

Pension Liabilities and Assets.

The Accounting Review, 1968
Abstract The outlines an accounting theory approach to the problem of determining the appropriate times to record the employer's pension expense. In the proposed approach, the expense timing problem becomes a problem of asset and liability measurement.
openaire   +1 more source

Research on the Pension Investment and Asset Management

Advances in Economics, Management and Political Sciences, 2023
The study explored how to develop a pension investment portfolio and analyzed solutions for special cases. We first reviewed the global context of pension investment and emphasized the crucial role of pension in financial planning. Subsequently, we specifically analyzed the "firefighter case" and decided whether to choose "one-time payment" or "fixed ...
openaire   +1 more source

The Appropriate Comparison of Pension and Non-Pension Assets in Divorce

Journal of Forensic Economics, 2000
Abstract No abstract available.
openaire   +1 more source

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