Results 41 to 50 of about 8,507 (214)
Corporate Governance and Pension Fund Performance
This study provides new evidence on the impact of governance on the performance of privately defined contribution pension plans. Using a hand collected data set on governance factors, the study shows that the external and internal governance mechanisms ...
Oskar Kowalewski
doaj +1 more source
Pension Risk, Retirement Saving and Insurance [PDF]
Using a representative sample of Italian investors, we estimate the risk associated with pension benefits by eliciting for each individual the subjective distribution of the replacement rate as a summary indicator of social security wealth.
Luigi Guiso +2 more
core +2 more sources
Unlocking the pension fund performance: A systematic literature review approach [PDF]
Pension funds have a pivotal role in financial systems, managing significant assets and contributing to economic growth through capital market investments. Identifying the key factors that influence their performance is essential for ensuring sustainable
Siniša Bogdan +2 more
doaj +1 more source
How Defined, Benefit Pension Assets Affect the Returns and Volatility of the Sponsor’s Stock
In its valuation of firms with defined benefit plans, the stock market combines changes in the valuation of pension assets with changes in the valuation of the net core assets.
Brooks Marshall +3 more
doaj
The background is this research is to explore and get an understanding about the factor that affect the invesment portfolio of pension fund in Indonesia. This research using type of pension fund and size of asset as independent variable. The pension benefit is one of the most important benefits for employee when they get retired.
openaire +2 more sources
"U.S. Workers' Investment Decisions for Participant-Directed Defined Contribution Pension Assets" [PDF]
Two issues may have a tremendous impact on the adequacy of retirement income for today's workers: the growth of 401(k) pension plans and the possible privatization of Social Security.
Thomas L. Hungerford
core
An empirical study of the effects of managerial discretion over the extended adoption of new UK employers' pension accounting rules [PDF]
On 30 November 2000, the Accounting Standards Board issued Financial Reporting Standard 17(‘Retirement Benefits’, FRS 17) to supersede Statement of Standard Accounting Practice (‘Accounting for Pension Costs’, SSAP 24).
Li, Yong
core
Modeling the net value of a unit of pension assets in non-state pension funds
The pension system of Ukraine has three levels, the third level of which is represented by non-state pension funds (NPF) with different structures: corporate, professional and open.
I.V. Tarasov, L.M. Filipishyna
doaj +1 more source
"Public Sector Pension Governance and Performance" [PDF]
This paper investigates the determinants of public sector pension plan investment and funding behavior. Its goal is to draw lessons which may be used to improve the design and governance of public pensions.
Olivia S. Mitchell, Ping Lung Hsin
core
Pension funds: conceptions of risk and the demand for ‘alternatives’
The expansion and innovation of financial markets is closely linked to the growth of pension funds. While the conventional narrative is based on the notion of financial development as a positive change, this paper argues that pension funds may induce ...
Bruno Bonizzi, Jennifer Churchill
doaj +1 more source

