Essays On The Economic Consequences Of Pension Accounting
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Essays On The Economic Consequences Of Pension Accounting
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Author : Christian Barthelme
language : en
Publisher:
Release Date : 2023
Essays On The Economic Consequences Of Pension Accounting written by Christian Barthelme and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023 with categories.
Essays On The Economic Consequences Of International Pension Accounting Standard Ias19
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Author : Tuan Hung Vu
language : en
Publisher:
Release Date : 2017
Essays On The Economic Consequences Of International Pension Accounting Standard Ias19 written by Tuan Hung Vu and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
Essays In The Economics Of Pensions
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Author : Henry M. McMillan
language : en
Publisher:
Release Date : 1982
Essays In The Economics Of Pensions written by Henry M. McMillan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1982 with Pensions categories.
Essays On The Economic Effects Of Pension Related Policies
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Author : Susana Parraga Rodriguez
language : en
Publisher:
Release Date : 2018
Essays On The Economic Effects Of Pension Related Policies written by Susana Parraga Rodriguez and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
The Economic Consequences Of Accounting Standards
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Author : Divya Anantharaman
language : en
Publisher:
Release Date : 2017
The Economic Consequences Of Accounting Standards written by Divya Anantharaman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
Pension experts have long conjectured that pension accounting rules encourage firms to invest pension assets in risky asset classes (Zion and Carcache 2003, Gold 2005). The recent passage of IAS 19 Employee Benefits (Revised) (hereafter, “IAS 19R”) marks a fundamental shift in pension accounting, by removing from pension expense the use of a managerial estimate that is directly tied to the riskiness of plan assets (i.e., the expected rate of return (ERR) on plan assets), and replacing it with a managerial estimate that is unrelated to plan asset riskiness (i.e., the discount rate). The use of the ERR creates a financial reporting benefit for risk-taking, where sponsors recognize in reported income the benefits of risk-taking (via a higher ERR, which reduces pension expense), but not the costs of risk-taking (i.e., higher volatility in actual returns). Exploiting the quasi-experimental setting created by this shift in a difference-in-differences research design, we demonstrate that a sample of Canadian firms affected by IAS 19R reduces risk-taking in pension investments post-IAS 19R, compared to a control sample of US firms unaffected by IAS 19R. These findings provide some of the first empirical evidence on the economic consequences of the IAS 19R mandate eliminating the ERR-based pension accounting model, which still applies to US GAAP.
Essays On The Economic Consequences Of Mandatory Ifrs Reporting Around The World
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Author : Ulf Brüggemann
language : en
Publisher: Springer Science & Business Media
Release Date : 2011-08-31
Essays On The Economic Consequences Of Mandatory Ifrs Reporting Around The World written by Ulf Brüggemann and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-08-31 with Business & Economics categories.
Ulf Brüggemann discusses and empirically investigates the economic consequences of mandatory switch to IFRS. He provides evidence that cross-border investments by individual investors increased following the introduction of IFRS.
How The Financial Crisis Affects Pensions And Insurance And Why The Impacts Matter
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Author : Gregorio Impavido
language : en
Publisher: International Monetary Fund
Release Date : 2009-07
How The Financial Crisis Affects Pensions And Insurance And Why The Impacts Matter written by Gregorio Impavido and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-07 with Business & Economics categories.
We use a calibrated multi-sector DSGE model to analyze the likely impact of oil windfalls on the Ghanaian economy, under alternative fiscal and monetary policy responses. We distinguish between the short-run impact, associated with demand-related pressures, and the medium run impact on competitiveness and growth. The impact on inflation and the real exchange rate could be moderate, especially if the fiscal authorities smooth oil-related spending or increase public spending's import content. However, a policy mix that results in both a fiscal expansion and the simultaneous accumulation of the foreign currency proceeds from oil as international reserves to offset the real appreciation would raise demand pressures and crowd-out the private sector. In the medium term, the negative impact on competitiveness resulting from "Dutch Disease" effects could be small, provided public spending increases the stock of productive public capital. These findings highlight the role of different policy responses, and their interaction, for the macroeconomic impact of oil proceeds.
The Economic Consequences Of The Peace
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Author : John Maynard Keynes
language : en
Publisher: tredition
Release Date : 2022-05-09
The Economic Consequences Of The Peace written by John Maynard Keynes and has been published by tredition this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-05-09 with Business & Economics categories.
The Economic Consequences of the Peace - John Maynard Keynes - The Economic Consequences of the Peace (1919) is a book written and published by the British economist John Maynard Keynes. After the First World War, Keynes attended the Paris Peace Conference of 1919 as a delegate of the British Treasury. In his book, he argued for a much more generous peace, not out of a desire for justice or fairness – these are aspects of the peace that Keynes does not deal with – but for the sake of the economic well-being of all of Europe, including the Allied Powers, which the Treaty of Versailles and its associated treaties would prevent. The book was a best-seller throughout the world and was critical in establishing a general opinion that the treaties were a "Carthaginian peace" designed to crush the defeated Central Powers, especially Germany. It helped to consolidate American public opinion against the treaties and against joining the League of Nations. The perception by much of the British public that Germany had been treated unfairly was, in turn, a crucial factor in later public support for the appeasement of Hitler. The success of the book established Keynes' reputation as a leading economist, especially on the left. When Keynes was a key player in establishing the Bretton Woods system in 1944, he remembered the lessons from Versailles as well as the Great Depression. The Marshall Plan, which was promulgated to rebuild Europe after the Second World War, was similar to the system proposed by Keynes in The Economic Consequences of the Peace.
Financial Aspects Of The United States Pension System
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Author : Zvi Bodie
language : en
Publisher: University of Chicago Press
Release Date : 2008-04-15
Financial Aspects Of The United States Pension System written by Zvi Bodie and has been published by University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-04-15 with Business & Economics categories.
This book provides valuable information and analysis to managers, policymakers, and investment counselors in the rapidly expanding field of pension funding. American workers, too, need answers and insights on how to invest their money and plan for their retirement. fifteen of America's leading financial analysts address such pressing questions as -What is the current financial status of the elderly, and how vulnerable are they to inflation? -What is the impact of inflation on the private pension system, and what are the effects of alternative indexing schemes? -What roles can the social security system play in the provision of retirement income? -What is the effect of the tax code and the Employee Retirement Income Security Act of 1974 (ERISA) on corporate pension policy? -How well funded are corporate pension plans, and is a firm's unfunded pension liability fully reflected in the market value of its common stock? Many of the conclusions these experts reach contradict and challenge popular views, thus providing fertile ground for innovation in pension planning.
Understanding Financial Accounts
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2017-11-06
Understanding Financial Accounts written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-06 with categories.
Understanding Financial Accounts seeks to show how a range of questions on financial developments can be answered with the framework of financial accounts and balance sheets, by providing non-technical explanations illustrated with practical examples.