DAVIS, E. PHILIP; DE HAAN, LEO - In: Journal of Pension Economics and Finance 11 (2012) 03, pp. 439-463
We present empirical evidence on the funding and portfolio allocation of around 200 Dutch corporate pension funds over the period 1996-2005, with a special focus on the influence of the sponsoring firm. We find that unprofitable and small firms contribute less to their pension funds than...