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Did Pension Plan Accounting Contribute to a Stock Market Bubble?
Did Pension Plan Accounting Contribute to a Stock Market Bubble? This paper assesses the extent ... Ohlson (1985). 28. As shown by Sharpe (2002), in a dynamic version of equation 8 in which the payout rate ...- Authors: Julia Lynn Coronado, Steven A Sharpe
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting
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Setting the Standards - The Actuarial Standards Board 'ASB' and the Canadian Institute of Actuaries
Setting the Standards - The Actuarial Standards Board 'ASB' and the Canadian ... single rate. This also applies to static versus dynamic mortality assumptions and a single assumed retirement ...- Authors: Edward E Burrows, Heidi Rackley
- Date: Jun 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Pension accounting