Pension Finance Library

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• Pension Finance Knowledge Sharing Index
• The Microsoft Excel file contains detailed information about articles which are useful to the study of the principles of finance and their application to pension plans.
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• Accounting (AC)
• Accounting/Actuarial Bias Enables Equity Investment by Defined Benefit
• By Jeremy Gold
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• Actuaries Discuss the Principles of Financial Economics of Pension Accounting
• By Jon Exley, Paul Gewirtz, Dimitri Mindlin, and Mark Ruloff
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• Conceptual Framework–Thoughts
• By Paul W. McCrossan
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• Does an Actuarial Bias Lead to Equity Investment?
• By Ethan Kran, Zvi Bodie, and Jeremy Gold
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• Durational (Select & Ultimate) Discount Rates for FAS 87 & 106 Valuations
• By Ron Iverson, et.al.
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• The Impact of Fair Value Accounting on the “Normal” Rate Curve–A Speculation
• By Jeremy Gold
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• The Impact of Pension Assumptions on Firm Value
• By Stephen Brown
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• Pension Valuation Needs More Disclosure, Not a New Formula
• By Eric J. Klieber
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• The Puzzling State of Low-Integrity Relations between Managers and Capital Markets
• By Michael C. Jensen
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• Statement on “Corporate Pension Fund Accounting”
• By George G. Benston, et.al.
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• Treatment of Pension Plans in a Corporate Valuation
• By Lawrence N. Bader
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• Valuing Companies, Valuing Pension Plans
• By Lawrence N. Bader
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• What are Corporate Pension Liabilities?
• By Jeremy I Bulow