The Causes and Consequences of Differing Pensions Accounting Assumptions in UK Pension Schemes
Anecdotal evidence and a number of empirical studies from the US suggest that the providers of corporate pension schemes may manipulate the actuarial assumptions used to estimate the value of the scheme. By manipulating the pension scheme assumptions corporations can reduce their required contribut...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
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2006
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| Online Access: | https://eprints.nottingham.ac.uk/20255/ |