financial conditions of large DB plans around the turn of the decade focused widespread attention on pension accounting … practices, and dissatisfaction with current accounting standards has recently prompted the Financial Accounting Standards Board … (FASB) to take up a project revamp DB pension accounting. Arguably, the increased attention should have made investors wise …

Chilean model is being re-assessed, in terms of coverage, contribution, investment, and retirement benefit outcomes. This …

Using a unique new dataset linking administrative data on investment performance and financial knowledge, we examine …

Large publicly-held pools of assets are playing an increasingly prominent role in the global investment arena. We … and economically sound public fund management practices in these funds, as well as how to evaluate their governance and … investment policies and how to better protect the assets from political interference. Drawing from the pension and corporate …