搜索页_+Defined+benefit+pension+plans

设为首页

收藏本站

网站地图 | English | 公务邮箱

About the library

Background
History
Leadership
Organization

Readers' Guide

Opening Hours
Collections
Help Via Email

Publications

Electronic Information Resources

常用资源

在“Elsevier电子期刊”中，命中：56条，耗时：0.0379816 秒

在所有数据库中总计命中：319条

1.Designing and pricing guarantee options in defined contribution pension plans

作者：Andrea Consiglio^a ; ^{andrea.consiglio@unipa.it" class="auth_mail" title="E-mail the corresponding author} ; Michele Tumminello^a ; ^{michele.tumminello@unipa.it" class="auth_mail" title="E-mail the corresponding author} ; Stavros A. Zenios^b ; ^{zenios.stavros@ucy.ac.cy" class="auth_mail" title="E-mail the corresponding author}

关键词：Option pricing ; Minimum guarantee ; Defined benefit ; Defined contribution ; Embedded options ; Risk sharing ; Portfolio selection ; Stochastic programming

刊名：Insurance: Mathematics and Economics

出版年：2015

2.Harmonizing pension accounting: Income statement effects of applying IAS19R to U.S. firms

作者：Mark P. Bauman^a ; Kenneth W. Shaw^b ; ^{shawke@missouri.edu" class="auth_mail" title="E-mail the corresponding author}

关键词：Pension ; Smoothing ; IFRS

刊名：Research in Accounting Regulation

出版年：2016

3.Why do individuals choose defined contribution plans? Evidence from participants in a large public plan

作者：Jeffrey R. Brown ; ^{brownjr@illinois.edu" class="auth_mail} ; Scott J. Weisbenner

关键词：Retirement ; Public pensions ; Defined benefit ; Defined contribution ; Financial literacy ; Political risk

刊名：Journal of Public Economics

出版年：August 2014

4.Why did preparers lobby to the IASB's pension accounting proposals?

作者：Justin Chircop^a ; ^{j.chircop1@lancaster.ac.uk" class="auth_mail" title="E-mail the corresponding author} ; Paraskevi Vicky Kiosse^b ; ^{p.kiosse@exeter.ac.uk" class="auth_mail" title="E-mail the corresponding author}

关键词：Standard setting ; Defined benefit pension plans ; Corporate lobbying ; IAS 19(R) ; IASB

刊名：Accounting Forum

出版年：2015

5.Defined benefit pension plan distribution decisions by public sector employees

作者：Robert L. Clark^a ; Melinda Sandler Morrill^b ; ^{melinda_morrill@ncsu.edu" class="auth_mail} ; David Vanderweide^c

关键词：H7 ; J4 ; J3

刊名：Journal of Public Economics

出版年：August 2014

6.Does freezing a defined benefit pension plan affect firm risk?

作者：Helen Choy ; Juichia Lin ; Micah S. Officer

关键词：G30 ; G31 ; G32

刊名：Journal of Accounting and Economics

出版年：February, 2014

7.An analysis of risk-taking behavior for public defined benefit pension plans

作者：Nancy Mohan ; Ting Zhang

关键词：G23 ; H70 ; G11

刊名：Journal of Banking and Finance

出版年：March, 2014

8.Analyses of retirement benefits with options

作者：Chung-Gee Lin ; Wei-Ning Yang ; Shu-Chuan Chen

关键词：Contingent claim ; Early exercise ; Retirement benefit ; Simulation ; Stochastic interest rate

刊名：Economic Modelling

出版年：January, 2014

9.Pension plan accounting estimates and the freezing of defined benefit pension plans

作者：Joseph Comprix^a ; Karl A. Muller III^b ; ^{kam23@psu.edu}

关键词：Defined benefit pension plans ; Pension plan freeze ; Expected rate of return assumption ; Discount rate assumption ; Sarbanes-Oxley Act

刊名：Journal of Accounting and Economics

出版年：2011

10.The effect of pension design on employer costs and employee retirement choices: Evidence from Oregon

作者：John Chalmers^a ; Woodrow T. Johnson^b ; Jonathan Reuter^c ; ^d ; ^{reuterj@bc.edu" class="auth_mail}

关键词：Retirement incentives ; Peer effects ; Life annuities ; Stale returns ; Household finance

刊名：Journal of Public Economics

出版年：August 2014

按检索点细分(56)

题名(7)

关键词(9)

文摘(47)

按出版年细分(56)

2027年及以后(6)

2016年(1)

2015年(2)

2013年(1)

2012年(6)

2011年(5)

2010年(2)

2009年(2)

2008年(5)

2007年(6)

2006年(6)

2005年(2)

2004年(1)

2002年(1)

2001年(3)

2000年及以前(7)