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Managing contribution and capital market risk in a funded public defined benefit plan : impact of cvar cost constraints
Maurer, Raimond; Mitchell, Olivia S.; Rogalla, Ralph - 2008
Persistent link: https://www.econbiz.de/10003759161
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Managing contribution and capital market risk in a funded public defined benefit plan : impact of CVaR cost constraints
Maurer, Raimond; Mitchell, Olivia S.; Rogalla, Ralph - 2008
Persistent link: https://www.econbiz.de/10003861313
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Insuring defined benefit plans in Germany
Mager, Ferdinand; Schmieder, Christian - In: Pension fund risk management : financial and actuarial …, (pp. 315-330). 2010
Persistent link: https://www.econbiz.de/10003938226
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Managerial discretion in accounting for defined benefit obligations : an empirical analysis of German IFRS statements
Salewski, Marcus; Zülch, Henning - 2010
Persistent link: https://www.econbiz.de/10008857722
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Discretion in the accounting for defined benefit obligations : an empirical analysis of German IFRS statements
Salewski, Marcus; Zülch, Henning - In: Journal of pension economics and finance 14 (2015) 3, pp. 266-292
Persistent link: https://www.econbiz.de/10011338262
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Managing contribution and capital market risk in a funded public defined benefit plan : impact of CVaR cost constraints
Maurer, Raimond; Mitchell, Olivia S.; Rogalla, Ralph - In: Insurance / Mathematics & economics 45 (2009) 1, pp. 25-34
Persistent link: https://www.econbiz.de/10009517602
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Funding strategies for defined benefit pension plans and the measurement of leverage risk
Pellens, Bernhard; Crasselt, Nils - In: Current issues in financial reporting and financial …, (pp. 3-33). 2005
Persistent link: https://www.econbiz.de/10002867533
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Managing Contribution and Capital Market Risk in a Funded Public Defined Benefit Plan : Impact of Cvar Cost Constraints
Maurer, Raimond - 2010
Using a Monte Carlo framework, we analyze the risks and rewards of moving from an unfunded defined benefit pension system to a funded plan for German civil servants, allowing for alternative strategic contribution and investment patterns. In the process we integrate a Conditional Value at Risk...
Persistent link: https://www.econbiz.de/10012758393
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Pension Accounting Choice in Germany : Pension Discount Rate and Actuarial Gains and Losses
Stadler, Christian - 2010
This paper analyses pension accounting choice in Germany for firms using IFRS or US GAAP. It shows that firms choose the pension discount rate and the treatment of actuarial gains and losses in order to smooth the effect of inherently volatile pension numbers. Pension discount rates for German...
Persistent link: https://www.econbiz.de/10013145067
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Managing Contribution and Capital Market Risk in a Funded Public Defined Benefit Plan : Impact of CVaR Cost Constraints
Maurer, Raimond - 2008
Using a Monte Carlo framework, we analyze the risks and rewards of moving from an unfunded defined benefit pension system to a funded plan for German civil servants, allowing for alternative strategic contribution and investment patterns. In the process we integrate a Conditional Value at Risk...
Persistent link: https://www.econbiz.de/10012464316