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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 ...

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    • 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
  • 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 ...

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    • 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