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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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Navigating complex financial decisions at retirement : evidence from annuity choices in public sector pensions
Clark, Robert L.; Hammond, Robert G.; Vanderweide, David - In: Journal of pension economics and finance 18 (2019) 4, pp. 594-611
Persistent link: https://www.econbiz.de/10012116180
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Pensjoner i et nøtteskall
Backer, Jan L.; Lium, Simen - 2016 - 1. utgave, 1. opplag
Persistent link: https://www.econbiz.de/10011522716
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The varieties of pension governance : pension privatization in Europe
Ebbinghaus, Bernhard (contributor) - 2011 - 1. publ.
Persistent link: https://www.econbiz.de/10008903486
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The effects of political competition on the generosity of public-sector pension plans
Bagchi, Sutirtha - In: Journal of economic behavior & organization : JEBO 164 (2019), pp. 439-468
Persistent link: https://www.econbiz.de/10012145226
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The market sensitivity of retirement and defined contribution pensions : evidence from the public sector
Gustafson, Matthew T. - In: Journal of public economics 145 (2017), pp. 1-13
Persistent link: https://www.econbiz.de/10011745154
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Annuity pricing in public pension plans : importance of interest rates
Abashidze, Nino; Clark, Robert L.; Hammond, Robert G.; … - In: Journal of pension economics and finance : JPEF 20 (2021) 1, pp. 27-48
Persistent link: https://www.econbiz.de/10012404058
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Principles for better pensions : lessons from the Netherlands
Laros, Ruben; Lundbergh, Stefan - In: Pensions : an international journal 17 (2012) 2, pp. 88-93
Persistent link: https://www.econbiz.de/10009551706
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Pension reforms in the Central and Eastern Europe : the Albanian case
Gjini, Valbona; Dhuci, Orfea - In: International journal of economic perspectives : IJEP 5 (2011) 3, pp. 283-291
Persistent link: https://www.econbiz.de/10011587491
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Priority directions of improvement of state of pension coverage in Ukraine
Kozmenko, Olga; Mospanova, Yaroslava - In: Investment management and financial innovations 13 (2016) 3, pp. 300-310
Persistent link: https://www.econbiz.de/10011667083