benefit pay-as-you-go (DB PAYG) scheme with retirement and disability benefits. Our model enables us to obtain the system … (CPP) balance sheet, which includes disability and survivor benefits …

others interested in public pension reform) could be supportive in developing and enforcing international accounting and …

rate. Moreover, we allow the contributions rate O to be negative as well. In the case of a negative O, the retired …

harmonisation and convergence of accounting standards between private and public sectors. In this context, our article provides a … international institutions, including the World Bank, the European Commission and the International Public Sector Accounting … management. Drawing upon this model, we further develop policy recommendations for accounting and prudential regulations …

We study the sustainability of pension systems using a life-cycle model with distortionary taxation that sets an upper … welfare of a number of policies often advocated to improve the sustainability of pension systems. New tax data on dynamic …

Using an overlapping generations model, two new indicators of public pension system sustainability are proposed: the …

This paper examines the approaches accounting researchers adopt to draw causal inferences using observational (or … nonexperimental) data. The vast majority of accounting research papers draw causal inferences notwithstanding the well … methods also make strong assumptions that are not always fully appreciated. We believe that accounting research would benefit …