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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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Business economics in Japan and Germany
Albach, Horst (ed.); Waragai, Tomoki (ed.);  … - 2015
Part 1. Global topics of management -- Part 2. Finance and accounting -- Part 3. Human capital -- Part 4. Theory of the …
Persistent link: https://www.econbiz.de/10011418238
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HRD score card 2500 : based on HRD audit
Rao, Talam Venkateswara - 2008
Persistent link: https://www.econbiz.de/10004945357
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Pricing pension buy-outs under stochastic interest and mortality rates
Arık, Ayşe; Yolcu-Okur, Yeliz; Şahin, Şule; Uğur, … - In: Scandinavian actuarial journal (2018) 3, pp. 173-190
Persistent link: https://www.econbiz.de/10011881076
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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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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 … indicate that pension accounting choice in Germany is utilised strategically …
Persistent link: https://www.econbiz.de/10013145067
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Pension funding, insolvency risk and the rating of corporations
Gerke, Wolfgang; Mager, Ferdinand; Röhrs, Alexander - In: Current issues in financial reporting and financial …, (pp. 35-64). 2005
Persistent link: https://www.econbiz.de/10002867547
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Stochastic mortality modelling and management of longevity risk with pricing and reserving applications to annuity products
Steuten, Daniel - 2013
Persistent link: https://www.econbiz.de/10009782878
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Sharing of longevity basis risk in pension schemes with income-drawdown guarantees
Agarwal, Ankush; Ewald, Christian; Wang, Yongjie - 2020
Persistent link: https://www.econbiz.de/10012661294
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Volterra mortality model : actuarial valuation and risk management with long-range dependence
Wang, Ling; Chiu, Mei Choi; Wong, Hoi Ying - In: Insurance / Mathematics & economics 96 (2021), pp. 1-14
Persistent link: https://www.econbiz.de/10012482737