Discounting pension liabilities : funding versus value
Year of publication: |
July 2016
|
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Authors: | Brown, Jeffrey R. ; Pennacchi, George G. |
Published in: |
Journal of pension economics and finance. - Cambridge : Cambridge Univ. Press, ISSN 1474-7472, ZDB-ID 2073265-X. - Vol. 15.2016, 3, p. 254-284
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Subject: | Pension liabilities | discount rate | cost of living adjustments | Diskontierung | Discounting | Pensionsverpflichtungen | Pension obligations | Pensionskasse | Pension fund |
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