Pay me now (and later) : pension benefit manipulation before plan freezes and executive retirement
Year of publication: |
January 2018
|
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Authors: | Stefanescu, Irina ; Wang, Yupeng ; Xie, Kangzhen ; Yang, Jun |
Published in: |
Journal of financial economics. - Amsterdam [u.a.] : Elsevier, ISSN 0304-405X, ZDB-ID 187118-3. - Vol. 127.2018, 1, p. 152-173
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Subject: | Corporate governance | Executive annual bonuses | Defined benefit pension plans | Pension freezes | Executive retirement | Betriebliche Altersversorgung | Occupational pension plan | Corporate Governance | Altersvorsorge | Retirement provision | Führungskräfte | Managers | Pensionskasse | Pension fund | Altersgrenze | Retirement | Gesetzliche Rentenversicherung | Public pension system |
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