Results 11 to 20 of about 14,128 (302)
, 2016 Pension Risk and Corporate Investment: This paper studies the relation of systematic pension risk (pension beta) and corporate investment in a large sample of U.S. firms. We present evidence of a negative impact of pension risk on investment, which is consistent with the view that firms forego valuable investment opportunities because they fail to ...
Dichter, Oliver
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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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Text Mining for U.S. Pension De-Risking Analysis
Risks, 2022 In the past 30 years, as sponsors of defined benefit (DB) pension plans were facing more severe underfunding challenges, pension de-risking strategies have become prevalent for firms with DB plans to reduce pension-related risks.
Limin Zhang, Ruilin Tian, Jun Chen
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World Experience of Pension Guarantees in Voluntary Pension Plans [PDF]
Финансовый журнал, 2019 The article deals with the provision of pension guarantees in voluntary pension systems. The importance of guarantees is due to the increasing role of non-state pension systems in international practice.
Kristina V. Shvandar +1 more
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Pension Benefit Insurance and Pension Plan Portfolio Choice [PDF]
Review of Economics and Statistics, 2008 Pension bene…t guarantee policies have been introduced in several countries to protect private pension plan members from the loss of income that would occur if a plan was underfunded when the sponsoring …rm terminates a plan. Most of these public insurance schemes face …nancial di¢ culty and consequently policy reforms are being discussed or ...
Crossley, Thomas, Jametti, Mario
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II pillar pension funds: how the selection of fund influences the size of the old-age pension
Ekonomika, 2015 The government, in order to achieve the welfare of the citizens in the retirement age to keep pace with the working people, carried out the various pension systems transformations.
Viktorija Rabikauskaitė +1 more
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HOW CORPORATE PENSIONS AFFECT STOCK RETURNS: THE ROLE OF R&D EXPENDITURES
Journal of Financial Management, Markets and Institutions, 2023 We examine the stock return implications of corporate-defined benefit pension plans in innovative U.S. firms and in R&D- and patent-sorted portfolio specifications.
M. KABIR HASSAN +3 more
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Вестник СибАДИ, 2017 In this article problems of implementation of corporate pension plans for non-state institutions of higher professional education are considered. Benefits inherent for employers and their employees are analysed when using system of additional pension ...
V. V. Presnyakova, S. N. Markov
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Automatic enrollment and employer match: an experiment with the choice of pension plans [PDF]
REGE Revista de Gestão, 2020 Purpose – The purpose of this study is to identify arrangements of fully funded defined contribution (FF-DC) pension plans associated with the continuity of retirement savings.
Antonio Gualberto Pereira +1 more
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Evaluation of Pension Plan Reporting Uniformity in Entities' Financial Statements [PDF]
مطالعات تجربی حسابداری مالی, 2010 Pension plans accounting is a controversial issue. Providing the defined benefits pension plans in companies' financial statements is very important considering the lack of accounting standard in Iran in this regard, and most of the financial statements ...
A. Rahmani, Z. Bayati
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