Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 20 of 32 for “"pension plans"”.
-
The effects of private pension plans on personal and aggregate savings
… even today. As financial institutions .go, pension plans are not young, nor are they peculiar to the United States; factors impelling their growth and development were common to most industrial countries. Only relatively recently, however, have the effects on private saving of the growth of …
-
Gifts of Rights?: A Legal History of Employment Pension Plans in Canada
… law in the current breakdown of the employment pension system, focusing on the legal status of pension plans within the employment relationship, and on the way lawmakers have defined, shaped and enforced employee pension rights. It traces the legal status of employment pensions from their 19th …
-
The Political Economy of U.S. Public Pension Plans and Their Unfunded Liabilities
… choice approach to the problem of unfunded pension liabilities and adopts the methodology of Congleton and Shughart (1990) to model underfunding of state-level public pension plans using the median voter theorem, along with the theory of "capture" by special interest groups, and a combined …
-
Pension Plans and the Writing of Fully-Covered Exchange Traded Call Options
Made available in DSpace on 2014-12-14T14:17:10Z (GMT). No. of bitstreams: 1 8004180.pdf: 5868339 bytes, checksum: 2f3f215d14df73f99441e7e27978fcf4 (MD5) Previous issue date: 1979
-
Some Economic Implications of the Pension Reform Act of 1974 for Fixed Benefit Pension Plans
Made available in DSpace on 2014-12-14T14:17:09Z (GMT). No. of bitstreams: 1 7915353.pdf: 11539525 bytes, checksum: c50d133425651fedcfadb5a56bab8d58 (MD5) Previous issue date: 1979
-
Defined contribution pension plans : can the real estate industry tap this growing pool of capital?
Thesis (M.S.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1997 [first author]; and, Thesis (M.S.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1996 [second author].
-
Optimal Plan Design and Dynamic Asset Allocation of Defined Contribution Pension Plans: Lessons from Behavioural Finance and Non-expected Utility Theories
… strategy for defined contribution (DC) pension plans is addressed. A primary motivation for this study is provided by the recent literature on behavioural finance and intertemporal life-cycle investment theory. In this thesis two alternative utility forms are considered: loss aversion …
-
Goal programming for pension fund portfolio modeling
… approach for the University of Manitoba Pension Plans is presented. The thesis has two purposes: to appreciate a goal programming technique applicable to pension fund portfolio modelling, and, to develop a working model for the University of Manitoba Pension Plans in order to develop an …
-
Management Survival Strategies and the Decision to Reduce Pension Plan Funding: An Empirical Test (Tax)
… firms have reduced funding of defined benefit pension plans by either contracting or terminating the plans. These actions have raised both accounting and regulatory concerns. From an accounting standpoint, the nature of the transaction must be reported in a fair and representationally faithful …
-
Pensions, corporate finance, and public policy
… links between corporate finance and corporate pension policy. The first chapter exploits the funding rules for defined benefit pension plans in order to identify the dependence of corporate investment on internal financial resources. Capital expenditures decline with mandatory pension …
-
The impact of behavioral factors on annuitisation decisions and decumulation strategies
The ongoing shift from Defined Benefit (DB) pension plans to Defined Contribution (DC) pension plans in private sectors has transferred investment risk and longevity risk from pension providers to individuals. Professional advice on how to best generate retirement incomes from accumulated pension …
-
The impact of second pillar pensions on a Maltese family-run business
… research examines the effect of second-pillar pensions on a Maltese family business's financial statements, focusing on Defined Benefit and Defined Contribution plans. It uses IAS 19 accounting rules and various scenarios to analyse the financial implications of each pension plan possibility. …
-
An Examination of the Effect of Disclosures Concerning Unfunded Pension Benefits on Market Risk Measures
… risk of firms sponsoring defined benefit pension plans. This study was undertaken to determine (1) if firms subject to the mandates of ERISA experienced shifts in systematic risk subsequent to the passage of ERISA; (2) if unfunded pension benefit measures appear to be reflected in market …
-
Optimal funding of state public employee pension systems
… target for the funding level of public pension plans. Initially, a two-period model is developed that incorporates the relevant factors in a simple model, examines the comparative statics, and compares the results with actual funding levels. The results indicate that although the funding …
-
IS A PENSION FUND'S MIX OF FAIR VALUE INVESTMENTS, AUDIT TYPE, AND AUDIT QUALITY ASSOCIATED WITH THE FIRM'S CREDIT RATING?
… investment holdings by defined benefit pension plans during the 21<sup>st</sup> century. While holdings of alternative investments may advantage pension plans and their sponsoring firms through diversification and/or less volatile returns, they may also present valuation problems because …
-
The case for pension plan and university endowment equity investment in brownfields in the urban core of major metropolitan areas
… in the urban core of major metropolitan areas. Pension plans and university endowments are the primary institutional investors focused on in the study, due to the implied obligation to seek economic and social returns associated with their investments. The thesis will discuss primary forces that …
-
Retirement Annuities: Optimization, Analysis and Machine Learning
… a steady shift away from Defined Benefit (DB) pension plans to Defined Contribution (DC) pension plans in the United States. Even though a deferred income annuity (DIA) purchased while saving for retirement can pay aguaranteed stream of income for life, practically serving as a pension …
-
Essays on the financial behavior of corporations and households
… second essay examines how participant choice in pension plans affects household portfolios. Some retirement plans allow the participant to choose how funds are invested. Being exposed to historical differences in asset returns may provide the participant with financial education which would …
-
Retirement income, bequests, and insurance : implications of mortality risk in a stochastic life cycle model
… retired individuals. However, outside of private pension plans. the purchase of private annuity contracts is relatively rare. This paper explores the issues associated with this "Annuity Puzzle" using the framework of a life cycle model of consumption, extended to account for mortality …
Page 1 of 2