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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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Gospodarka Narodowa. The Polish Journal of Economics, 2020 Poland’s new Employee Capital Plans (PPK) started to be implemented in July 2019. This article looks at the systemic solutions applied in the programme from the perspective of the concept of the simultaneous reconstruction of the retirement pension ...
Barbara Błaszczyk
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On which socioeconomic groups do reverse mortgages have the greatest impact? Evidence from Spain
Technological and Economic Development of EconomyReverse mortgage is one of the products (perhaps the main one) that is good to obtain additional income by using the habitual residence as collateral.
Eva Boj +2 more
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Corporate Governance and Pension Fund Performance
Contemporary Economics, 2012 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
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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.
openaire +2 more sources
Longevity Risk and Annuitisation Decisions in the Absence of Special-Rate Life Annuities
RisksLongevity risk affecting older adults can be transferred to the insurance market by purchasing a lifetime annuity. Special-rate life annuities, which are priced, among other factors, on the basis of health and lifestyle factors, go beyond traditional ...
Jorge de Andrés-Sánchez +1 more
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Complexity in Risks Facing Pension Plans: Nonmarket Financial Risk in the United States and Poland [PDF]
Journal of Economics and Management, 2015 This paper discusses agency, regulatory capture, counterparty and political risks as aspects of the nonmarket financial risks that pension plans and their participants bear, using as examples the United States and Poland.
Adam Samborski, John A. Turner
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RisksIn developed countries such as Spain, where the population is increasingly aging, retirement planning and longevity risk represent major societal challenges.
Jorge de Andrés-Sánchez +1 more
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Fair and balance rate for benefits not scheduled in defined contribution plans
Revista Contabilidade & Finanças, 2021 The objective of this study is to propose a methodology that, using multiple decreases, in addition to classified by actuarial profile and source of social security costs, calculates actuarially fair and balanced rates for unscheduled collective costing ...
Igor Ferreira do Nascimento +1 more
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THE FINANCIAL - ACCOUNTING IMAGE FOR THE PUBLIC BENEFITS OF RETIREMENT [PDF]
Annals of the University of Petrosani: Economics, 2010 Like any field of activity conducted in an organizational framework, the public pensions sector is subjected to multiple transformations. Among these are identified the transformations regarding the structure of the pension system, the characteristics of
IULIANA CENAR
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