The big problem here is that most accountants do not understand pension accounting, so it is difficult to get a read on how financial advisors and market participants will change their opinions of firms with DBPP. We test how the market will react in the short run with standard event studies...
Our most general conclusion is that neither plan type can be said to wholly dominate the other from the perspective of employee welfare.The major advantage of DB plans is the potential they offer to provide a stable replacement rate of final income to workers. If the replacement rate is the ...
Since risk allocation is a primary benefit of PPPs for public sector decision makers (Asian Development Bank Citation2005; Daniel et al. Citation2015), understanding these risks is crucial for PPPs to maintain their appeal. The existing literature focuses primarily on the negative consequences of ...
而A的到来就像初春的开谢花,落英缤纷,却唯见涟漪,不闻波声。 记得有一次周末很晚从LX家出来,A发来短信问我所在,我回说让她猜,她说,是在LX家吧?我奇道你如何猜到?她这样回答: Your life is organized like an orbit. I know. 了解了这点,就知道为何四年于相隔千里的我们,似乎只是弹指一挥间而已。 我其...
German pension policies: the transformation of a defined benefit system into ... what? Retrieved December 2, 2010, from The Free Library: http://www.thefreelibrary.com/German+pension+policies:+the+transformation+of+a+defined+bene fit...-a0243454446Ru¨b, F. W. and W. Lamping (2010), ...
Keywords and relevant searched phrases were defined by combining the terminology that is used when addressing this topic (explored in step 1) with our prior knowledge. Then, we selected a compilation of the search words in the titles, abstracts and keywords of the publications: (i) “future ...