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Annual Review of Financial Economics, 2014
This article reviews the rich and vast literature on defined-benefit (DB) corporate pension plans. The analysis of how firms react to the taxation and regulation of pension plans and to the guarantees provided by the government has allowed researchers to test alternative corporate finance theories, including risk-shifting and risk management.
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This article reviews the rich and vast literature on defined-benefit (DB) corporate pension plans. The analysis of how firms react to the taxation and regulation of pension plans and to the guarantees provided by the government has allowed researchers to test alternative corporate finance theories, including risk-shifting and risk management.
openaire +2 more sources
An Introduction to Pension Plans
2004AbstractThis chapter presents an overview of the two major types of pension plans: defined benefit (DB) plans and defined contribution (DC) plans. Under DB plans, the employee receives an annuity at retirement and in which the payment level depends on a formula specified by the plan.
August Baker +2 more
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Do Pension Plans Manipulate Pension Liabilities
SSRN Electronic Journal, 2014Michael Kisser, John Kiff, Mauricio Soto
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Inadequacies of regulations on supplementary pension plans in Central and Eastern European countries
European Journal of Social Security, 2021Joanna Rutecka-Góra
exaly
Pension Plans and Public Policy.
Industrial and Labor Relations Review, 1977Robert J. Myers +2 more
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Hybrid Cash Balance and Pension Equity Plans: Origins and Development
Compensation & Benefits Review, 2021John G Kilgour
exaly