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  • Retirement Benefits, Economics and Accounting: Moral Hazard and Frail Benefit Designs
    Retirement Benefits, Economics and Accounting: Moral Hazard and Frail Benefit Designs This paper uses economic principles to analyze alternative recognition schemes for end-of-period retirement ...

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    • Authors: Jeremy Gold
    • Date: Oct 2004
    • Competency: External Forces & Industry Knowledge
    • Topics: Economics; Finance & Investments>Economic value; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Assumptions and methods
  • Does An Actuarial Bias Lead To Equity Investment?
    Does An Actuarial Bias Lead To Equity Investment? A controversial alternative to ERISA/FASB actuarial cost methods and assumptions is presented as a challenge from the discipline of financial ...

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    • Authors: Jeremy Gold, Ethan Kra, Zvi Bodie
    • Date: May 2001
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments; Pensions & Retirement