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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 ... liabilities the candidates, using U.S. nomenclature, are the vested benefit obligation VBO, the accumulated ...- 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