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  1. Demografischer Wandel und Betriebsrenten
    zur Berücksichtigung der Langlebigkeit bei der Anpassung von Direktzusagen
    Author: Ehrentraut, Oliver; Raffelhüschen, Bernd
    Published: 2008
    Publisher:  Univ., Forschungszentrum Generationenverträge, Freiburg

    Location:
    Leibniz-Institut für Wirtschaftsforschung Halle, Bibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 1704 (25)
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: QX 400
    Series: Diskussionsbeiträge / Forschungszentrum Generationenverträge der Albert-Ludwigs-Universität Freiburg ; 25
    Subjects: Betriebliche Altersversorgung; Reform; Sterblichkeit; Alternde Bevölkerung; Deutschland
    Scope: I, 18 Bl., graph. Darst.
  2. Asset-liability-Management in der betrieblichen Altersversorgung
    ein Konzept für den Risikotragfähigkeitsausgleich innerhalb beitragsbezogener Pensionspläne deutscher Pensionsfonds
    Author: Beckstette, Andreas
    Published: 2008
    Publisher:  IFA, Ulm

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    Source: Union catalogues
    Language: German
    Media type: Dissertation
    Format: Print
    ISBN: 9783931289898; 3931289893
    Other identifier:
    9783931289898
    RVK Categories: QV 596 ; QV 596
    Series: IFA-Schriftenreihe
    Subjects: Betriebliche Altersversorgung; Bilanzstrukturmanagement; Risikomanagement; Pensionskasse
    Other subjects: (stw)Betriebliche Altersversorgung; (stw)Bilanzstrukturmanagement; (stw)Risikomanagement; (stw)Pensionskasse; (stw)Deutschland; (VLB-FS)Risikomanagement; (VLB-FS)Hedging; (VLB-FS)Risikoadjustierte Bewertung; (VLB-PF)BC: Paperback; (VLB-WN)1781: HC/Wirtschaft/Allgemeines, Lexika; Buch; Graue Literatur
    Scope: XVI, 260 S., graph. Darst., 21 cm
    Notes:

    Zugl.: Ulm, Univ., Diss., 2008
  3. Demografischer Wandel und Betriebsrenten
    zur Berücksichtigung der Langlebigkeit bei der Anpassung von Direktzusagen
    Author: Ehrentraut, Oliver; Raffelhüschen, Bernd
    Published: 2008
    Publisher:  Forschungszentrum Generationenverträge, Albert-Ludwig-Univ. Freiburg, Freiburg

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    Universitätsbibliothek Freiburg
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    KA 2008/399
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    Bibliothek für Wirtschaftswissenschaften
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    Frei 10: W3/23
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    Leibniz-Institut für Wirtschaftsforschung Halle, Bibliothek
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    Badische Landesbibliothek
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    108 K 4473
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: QX 400
    Series: Diskussionsbeiträge / Forschungszentrum Generationenverträge ; No. 25, Juni 2008
    Subjects: Betriebliche Altersversorgung; Reform; Sterblichkeit; Alternde Bevölkerung; Deutschland
    Scope: I, 18 S., graph. Darst.
  4. Occupational pension schemes
    Published: 1994-2012
    Publisher:  HMSO, London

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Einzelsign.
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    9.1991(1994)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Subjects: Betriebliche Altersversorgung; Großbritannien
    Notes:

    Später ohne Zählung
  5. Effects of public policies on the disposition of pre-retirement lump-sum distributions
    rational and behavioral influences
    Published: 2008
    Publisher:  Center for Economic Research, Tilburg

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 37 (2008,94)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    Series: Discussion Paper / CentER for Economic Research ; 2008,94
    Subjects: Betriebliche Altersversorgung; Steuerbelastung; Sparen; Verhaltensökonomik; Experiment; USA
    Scope: Online-Ressource (PDF-Datei: 30, [7] S.), graph. Darst.
  6. Encouraging participation in 401(k) plans
    reconsidering the employer match
    Author: Dworak-Fisher, Keenan
    Published: 2008

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 44 (420)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: BLS working paper ; 420
    Subjects: Betriebliche Altersversorgung; Pensionskasse; Matching; USA
    Scope: Online-Ressource, (42, [2] S.), graph. Darst.
  7. Demografischer Wandel und Betriebsrenten
    zur Berücksichtigung der Langlebigkeit bei der Anpassung von Direktzusagen
    Author: Ehrentraut, Oliver; Raffelhüschen, Bernd
    Published: 2008
    Publisher:  Forschungszentrum Generationenverträge, Freiburg i. Br.

    Veränderungen in der Altersstruktur der Bevölkerung haben erhebliche Auswirkungen auf die Finanzierung von Alterssicherungssystemen. Vor allem die stetig steigende Lebenserwartung stellt eine Herausforderung für die Nachhaltigkeit von Rentensystemen... more

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    Evangelische Hochschule Berlin, Bibliothek
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    Veränderungen in der Altersstruktur der Bevölkerung haben erhebliche Auswirkungen auf die Finanzierung von Alterssicherungssystemen. Vor allem die stetig steigende Lebenserwartung stellt eine Herausforderung für die Nachhaltigkeit von Rentensystemen dar. Dies gilt aber nicht nur für öffentlich-rechtliche Pflichtsysteme wie die gesetzliche Rentenversicherung oder die Beamtenversorgung, sondern auch für leistungsorientierte Pensionsverpflichtungen auf Unternehmensebene. Der Beitrag untersucht dementsprechend die Notwendigkeit einer Berücksichtigung der längeren Lebenserwartung auf die Rentenanpassung von Direktzusagen im Rahmen der betrieblichen Altersversorgung.

     
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/38842
    Series: Diskussionsbeiträge / Forschungszentrum Generationenverträge der Albert-Ludwigs-Universität Freiburg ; 25
    Subjects: Betriebliche Altersversorgung; Reform; Sterblichkeit; Alternde Bevölkerung; Deutschland
    Scope: Online-Ressource (18 S.), graph. Darst.
    Notes:

    Reprinting with Permission
  8. Training background and early retirement
    Published: 2008
    Publisher:  IZA, Bonn

    Several studies show that employees with firm-specific skills are more likely to be covered by employer-sponsored pension schemes than workers with general skills. Therefore it can be expected that workers with firm-specific skills retire earlier.... more

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    Several studies show that employees with firm-specific skills are more likely to be covered by employer-sponsored pension schemes than workers with general skills. Therefore it can be expected that workers with firm-specific skills retire earlier. This paper tests this prediction using US data from the National Longitudinal Survey of Older Men. We find that workers who participated in firm-specific training in their early careers retire earlier than workers with a general training background. This indicates that shared investments in firm-specific training are embedded in implicit contracts that induce early retirement. The results remain robust when controlling for technological change and work commitment. -- Retirement ; training ; deferred compensation

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/35193
    Series: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit ; 3504
    Subjects: Altersgrenze; Betriebliche Altersversorgung; Arbeitskräfte; Qualifikation; Betriebliches Bildungsmanagement; USA
    Scope: Online-Ressource (PDF-Datei: 30 S.)
  9. Optimal asset allocation strategy for defined-contribution pension plans with power utility
    Published: 2008
    Publisher:  Pensions Inst., Cass Business School, City Univ., London

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Discussion paper / the Pensions Institute, Cass Business School, City University ; 0815
    Subjects: Altersvorsorge; Betriebliche Altersversorgung; Kapitalanlage; Portfolio-Management
    Scope: Online-Ressource (PDF-Datei: 35 S., 159 KB), graph. Darst.
  10. Inter-temporal optimization and deterministic lifestyle strategy in managing defined-contribution pension plans
    Published: 2008
    Publisher:  Pensions Inst., Cass Business School, City Univ., London

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Discussion paper / the Pensions Institute, Cass Business School, City University ; 0818
    Subjects: Altersvorsorge; Betriebliche Altersversorgung; Portfolio-Management; Lebensstil; Risiko
    Scope: Online-Ressource (PDF-Datei: 41 S., 223 KB), graph. Darst.
  11. Sub-optimality of threshold and constant proportion portfolio insurance strategies in defined contribution pension plans
    Published: 2008
    Publisher:  Pensions Inst., Cass Business School, City Univ., London

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Discussion paper / the Pensions Institute, Cass Business School, City University ; 0819
    Subjects: Altersvorsorge; Betriebliche Altersversorgung; Portfolio-Management; Kapitaldeckungsverfahren; Lohnniveau; Risiko
    Scope: Online-Ressource (PDF-Datei: 41 S., 265 KB), graph. Darst.
  12. Optimal pension asset allocation strategy when terminal utility is a function of replacement ratio
    Published: 2008
    Publisher:  Pensions Inst., Cass Business School, City Univ., London

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Discussion paper / the Pensions Institute, Cass Business School, City University ; 0820
    Subjects: Altersvorsorge; Betriebliche Altersversorgung; Portfolio-Management; Kapitaldeckungsverfahren; Lohnniveau; Risiko
    Scope: Online-Ressource (PDF-Datei: 30 S., 288 KB), graph. Darst.
  13. Large declines in defined benefit plans are not inevitable
    the experience of Canada, Ireland, the United Kingdom, and the United States
    Published: 2008
    Publisher:  Pensions Inst., Cass Business School, City Univ., London

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Discussion paper / the Pensions Institute, Cass Business School, City University ; 0821
    Subjects: Altersvorsorge; Betriebliche Altersversorgung; Kosten-Nutzen-Analyse; Großbritannien; USA; Kanada; Irland
    Scope: Online-Ressource (PDF-Datei: 54 S., 295 KB)
  14. Asset-Liability-Management in der betrieblichen Altersversorgung
    ein Konzept für den Risikotragfähigkeitsausgleich innerhalb beitragsbezogener Pensionspläne deutscher Pensionsfonds
    Author: Beckstette, Andreas
    Published: 2008
    Publisher:  Inst. für Finanz- u. Aktuarwissenschaften, Ulm

    Location:
    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    oek 7705/055
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    A 254522
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    Universitätsbibliothek Leipzig
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    Universitätsbibliothek Mannheim
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    200 QV 596 B397
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    Württembergische Landesbibliothek
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    59/23363
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    Universität Ulm, Kommunikations- und Informationszentrum, Bibliotheksservices
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    J-H 9.773
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    Source: Union catalogues
    Language: German
    Media type: Dissertation
    Format: Print
    ISBN: 9783931289898; 3931289893
    RVK Categories: QV 596
    Edition: 1. Aufl.
    Series: ifa-Schriftenreihe
    Subjects: Betriebliche Altersversorgung; Bilanzstrukturmanagement; Risikomanagement; Pensionskasse; Deutschland
    Scope: XVI, 260 S., graph. Darst., 205 mm x 150 mm
    Notes:

    Zugl.: Ulm, Univ., Diss., 2008
  15. The role of the annuity's value on the decision (not) to annuitize
    evidence from a large policy change
    Published: 2008
    Publisher:  CESifo, München

    This paper presents new evidence on how the annuitization decision is affected by changes in the annuity's value. We take advantage of an unprecendented change in policy, which in 2004 moderated the super-mandatory Swiss occupational pension scheme:... more

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    Staats- und Universitätsbibliothek Bremen
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    This paper presents new evidence on how the annuitization decision is affected by changes in the annuity's value. We take advantage of an unprecendented change in policy, which in 2004 moderated the super-mandatory Swiss occupational pension scheme: The 20 percent reduction in the rate at which retirement capital is translated into a life-long annuity equates to a net present value loss of approximately 20'000 SFR (20'000 US$) for the average retiree. Using administrative data and correcting for anticipation effects, we show that due to the change in policy there was an approximately 8 percentage point change in the share of men choosing to annuitize their savings. We also show that the estimated responsiveness of the cash-out decision to variations in a utility based measure for the annuity value is comparable to results of previous studies, which employed completely different sources of variation in the annuity's value. -- Annuity puzzle ; occupational pension ; policy change

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/26421
    RVK Categories: QB 910
    Series: Array ; 2376
    Subjects: Pensionskasse; Rentenpolitik; Betriebliche Altersversorgung; Anlageverhalten; Leibrente; Schweiz
    Scope: Online-Ressource (PDF-Datei: 39 S., 378 KB), graph. Darst.
  16. The role of the annuity's value on the decision (not) to annuitize
    evidence from a large policy change
    Author: Bütler, Monika; Staubli, Stefan; Zito, Maria Grazia
    Published: 2008
    Publisher:  Centre for Economic Policy Research, London

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 32 (6930)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; 6930
    Subjects: Pensionskasse; Rentenpolitik; Betriebliche Altersversorgung; Anlageverhalten; Leibrente; Schweiz
    Other subjects: Pension trusts; Risk management
    Scope: 39 S., graph. Darst.
  17. Optimal pension asset allocation strategy for defined-contribution plans with exponential utility
    Published: 2008
    Publisher:  Pensions Inst., Cass Business School, City Univ., London

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Discussion paper / the Pensions Institute, Cass Business School, City University ; 0811
    Subjects: Altersvorsorge; Betriebliche Altersversorgung; Portfolio-Management; Kapitaldeckungsverfahren
    Scope: Online-Ressource (PDF-Datei: 34 S., 152 KB), graph. Darst.
  18. Verdeckte Gewinnausschüttung unter besonderer Berücksichtigung von Pensionszusagen
    Published: [2008]

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    Universitätsbibliothek Braunschweig
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    Staats- und Universitätsbibliothek Bremen
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    Universitätsbibliothek Clausthal
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    Bibliothek der Hochschule Hannover
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    VSM
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    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
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    Source: Union catalogues
    Language: German
    Media type: Dissertation
    Format: Online
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    Subjects: Ausschüttungspolitik; Betriebliche Altersversorgung; Bilanzielle Bewertung; Steuerbilanz; Deutschland; Theorie
    Scope: Online-Ressource (PDF-Datei: 216 S., 930 KB)
    Notes:

    Bamberg, Univ., Diss, 2007
  19. Underinvestment vs. overinvestment
    evidence from price reactions to pension contributions
    Author: Franzoni, Francesco
    Published: 2008
    Publisher:  Swiss Finance Inst., Genève

    Mandatory contributions to defined benefit pension plans provide a unique identification strategy to estimate the market's assessment of the value of internal resources controlling for investment opportunities. The drop in prices following these cash... more

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Mandatory contributions to defined benefit pension plans provide a unique identification strategy to estimate the market's assessment of the value of internal resources controlling for investment opportunities. The drop in prices following these cash outflows is magnified for firms that appear a priori more financially constrained, consistent with a negative effect of financing frictions on investment. In contrast, price reactions to pension contributions are positive for poorly governed firms, suggesting that the managers of these companies engage in value-destroying projects. While under- and overinvestment have similar weight in a panel of large firms, the first distortion prevails in a sample that is more representative of the cross-section of listed companies

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    Series: Research paper series / Swiss Finance Institute ; 08,22
    Swiss Finance Institute Research Paper ; No. 08-22
    Subjects: Liquiditätsbeschränkung; Corporate Governance; Investitionsentscheidung; Betriebliche Altersversorgung
    Scope: Online-Ressource (PDF-Datei: 62 S.), graph. Darst.
  20. Demografischer Wandel und Betriebsrenten
    zur Berücksichtigung der Langlebigkeit bei der Anpassung von Direktzusagen
    Author: Ehrentraut, Oliver; Raffelhüschen, Bernd
    Published: 2008
    Publisher:  Forschungszentrum Generationenverträge, Freiburg, Br.

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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: QX 400 ; QX 400
    Series: Diskussionsbeiträge / Forschungszentrum Generationenverträge der Albert-Ludwigs-Universität Freiburg ; No. 25
    Subjects: Betriebliche Altersversorgung; Reform; Lebenserwartung; Sterblichkeit; Altersstruktur
    Other subjects: (stw)Betriebliche Altersversorgung; (stw)Reform; (stw)Sterblichkeit; (stw)Alternde Bevölkerung; (stw)Deutschland; Arbeitspapier; Graue Literatur
    Scope: 18 Bl., graph. Darst., 30 cm