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Journal articles on the topic 'Pension assets'

Author: Grafiati

Published: 28 May 2022

Last updated: 30 July 2025

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1

Uduma, Esther, Michael Ekwe, and Nwaorgu A. "Pension Fund Assets and Reduction of Misery Index in Nigeria." International Journal of Strategic Research in Public Administration and Organizational Process 4, no. 1 (2024): 157–67. https://doi.org/10.48028/iiprds/ijsrpaop.v4.i1.11.

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The study investigated the impact of pension fund assets on misery reduction in Nigeria for the period, 2004-2022. Misery index, pension fund assets, private sector pension fund contributions, public sector pension fund contributions and number of retirement savings account were variables of interest. Ex-post facto research methodology was used given the availability of data on variables of interest. Thereafter, error correction mechanism (ECM) test was employed to analyze the data. Findings showed that pension fund assets had positive and significant impact on misery reduction in Nigeria. Sim

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2

Handoko, Didy. "EFFECT OF PENSION FUNDS, ASSET SIZE AND RETURN ON ASSETS OF INVESTMENT PORTFOLIO PENSION FUND IN INDONBSIA." Business and Entrepreneurial Review 14, no. 2 (2016): 127. http://dx.doi.org/10.25105/ber.v14i2.1147.

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The background is this research is to explore and get an understanding about the factor that affect the invesment portfolio of pension fund in Indonesia. This research using type of pension fund and size of asset as independent variable. The pension benefit is one of the most important benefits for employee when they get retired. But in the other side it is important for employer and pension fund to improve invesment portfolio in capital market. Sampled used inthis research consisted on 20 pensions fund. Which were observed cross section ally using data of period 2004 and 2008. This researc us

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3

Novy-Marx, Robert, and Joshua D. Rauh. "The Liabilities and Risks of State-Sponsored Pension Plans." Journal of Economic Perspectives 23, no. 4 (2009): 191–210. http://dx.doi.org/10.1257/jep.23.4.191.

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As of December 2008, state governments had approximately $1.94 trillion set aside in pension funds for their employees. How does the value of these assets compare to the present value of states' pension liabilities? Just as future Social Security and Medicare liabilities do not appear in the headline numbers of the U.S. federal debt, the financial liability from underfunded public pensions does not appear in the headline numbers of state debt. If pensions are underfunded, then the gap between pension assets and liabilities is off-balance-sheet government debt. We show that government accountin

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Horan, Stephen M. "A COMPARISON OF INDEXING AND BETA AMONG PENSION AND NONPENSION ASSETS." Journal of Financial Research 21, no. 3 (1998): 255–75. http://dx.doi.org/10.1111/j.1475-6803.1998.tb00685.x.

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AbstractIn this article I contrast the investment behavior of institutional portfolios having pension assets with portfolios having nonpension assets. Differences in incentive compensation plans and regulation give pension executives unique incentives to track benchmark indices. Accordingly, pension assets are more likely than nonpension assets to be allocated to index funds. Also, portfolios composed of pension assets are more likely than other portfolios to (i) have low tracking error in absolute value, (ii) be index funds, and (iii) have market betas close to one. Portfolios with relatively

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Achkasova, Svitlana, and Yevheniia Malyshko. "Development an optimization plan for redistributing pension assets applying information technologies." Eastern-European Journal of Enterprise Technologies 6, no. 13 (114) (2021): 72–79. http://dx.doi.org/10.15587/1729-4061.2021.245384.

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The issue of the significance of the role of information technologies in the pension system was highlighted. The information and communication model of the state regulation of financial support of the pension system in the market of non-banking financial services was considered. The essence of information and communication support of the risk-oriented approach to the system of accumulative pension provision, which involves preventing the information and technological probability of risks, was explored. The issues of development of non-bank financial institutions as entities of aggregate financ

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Svitlana, Achkasova, and Malyshko Yevheniia. "Development an optimization plan for redistributing pension assets applying information technologies." Eastern-European Journal of Enterprise Technologies 6, no. 13 (114) (2021): 72–79. https://doi.org/10.15587/1729-4061.2021.245384.

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The issue of the significance of the role of information technologies in the pension system was highlighted. The information and communication model of the state regulation of financial support of the pension system in the market of non-banking financial services was considered. The essence of information and communication support of the risk-oriented approach to the system of accumulative pension provision, which involves preventing the information and technological probability of risks, was explored. The issues of development of non-bank financial institutions as entities of aggregate financ

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Anenson, T. "Public Pensions and Fiduciary Law: A View From Equity." University of Michigan Journal of Law Reform, no. 50.2 (2017): 251. http://dx.doi.org/10.36646/mjlr.50.2.public.

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Controversies involving fund management may be the next frontier of public pension litigation. Recent scandals involving fraud, bribery, and corruption of public pension officials and other third parties have drawn the public eye toward the management of retirement assets. Individual and entity custodians, including pension boards of trustees, are charged with making investment and other decisions relating to pension funds. Unlike private pensions, there is no federal oversight of asset managers or others in control of retirement funds. Yet these funds hold more than three trillion dollars in

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Usonalieva, D. A., and L. N. Dzhalilova. "PROSPECTS FOR THE DEVELOPMENT OF STATE REGULATION OF PENSION PROVISION FOR THE POPULATION." Vestnik Bishkek state university af K Karasaev 3, no. 69 (2024): 237–42. https://doi.org/10.35254/bsu/2024.69.36.

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This article explores the issues with Kyrgyzstan's pension system post-USSR and its potential reforms. This highlights the importance of providing a decent living standard for pensioners and enhancing public financial literacy regarding pensions. The global pension system trends are reviewed, including maintaining state distribution systems with voluntary accumulative elements, raising the retirement age, and shifting to private pension insurance. Key deficiencies in Kyrgyzstan's pension system were identified: low financial literacy, poor interaction between the State Accumulative Pension Fun

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9

Khmyz, O. "Private Pension Funds' Problems." Voprosy Ekonomiki, no. 7 (July 20, 2004): 123–31. http://dx.doi.org/10.32609/0042-8736-2004-7-123-131.

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Private pension funds in Russia have been growing in number dramatically over the past few years. The increasing importance of private pension funds as holders of financial assets means that their impact on the functioning of financial markets is steadily growing. The article discusses the range of factors that can stimulate further development of the pension system reform — principles of private professional pensions' regulation as well as the structure and mechanisms of pension funds' management.

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Rudyk, Vоdymyr, and Ivanna Cheshnevska. "Peculiarities of Formation of the System for Protection of Pension Assets of Accumulative Pension Programs." Oblik i finansi, no. 1(95) (2022): 59–64. http://dx.doi.org/10.33146/2307-9878-2022-1(95)-59-64.

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European countries widely use multi-level pension systems, and Ukraine has also gone the way of building a three-level pension model. The use of funded pension programs is associated with the need to create a system of preservation and protection of their pension assets from the manifestations of various risks. The article aims to reveal the peculiarities of the formation of the system of protection of pension assets of accumulative pension programs and to determine the state's role in improving its reliability and efficiency. In Ukraine, the state has a key role in shaping the protection syst

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NWALA, Maurie Nneka, Solomon Mangba, UNOROH, Eseoghene Faith, and VINCENT Harrison. "Effect of Pension Fund Assets and Savings on Pension Fund Performance in Nigeria." International Journal of Economics, Business and Management Research 08, no. 08 (2024): 206–18. http://dx.doi.org/10.51505/ijebmr.2024.8813.

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This study examined the effect of pension fund assets and savings on pension fund performance in Nigeria from 2013 to 2022. Ex post facto research design was adopted, while data on benefits paid, pension fund assets and pension fund savings were collected from the Central Bank of Nigeria statistical bulletin, quarterly publications of the National Pension Commission as well as the National Bureau of Statistics Economic reports. The data collected was analysed using Ordinary Least Squares Regression. The findings show that Pension Fund Assets have a negative significant impact on Benefits Paid

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PFARR, CHRISTIAN, and UDO SCHNEIDER. "Choosing between subsidized or unsubsidized private pension schemes: evidence from German panel data." Journal of Pension Economics and Finance 12, no. 1 (2012): 62–91. http://dx.doi.org/10.1017/s1474747212000170.

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AbstractSince 2002, the German government has been attempting to increase private old-age provisions by introducing incentives such as supplementary subsidies and tax credits. Since then, the so-called ‘Riester pension’ has grown in popularity. Apart from subsidized pension plans, unsubsidized private pension insurances have – already in the past – been a very important instrument among old-age provision schemes. With data of the German SAVE study for the years 2005–2009, we analyze whether the decision for a ‘Riester pension’ is independent of the decision for unsubsidized private pension ins

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Nanda, Yulia Vidya, and Apriani Dorkas Rambu Atahau. "AN EMPIRICAL STUDY ON PENSION FUNDS’ PORTFOLIO AND INVESTMENT PERFORMANCE: THE EFFECT OF PENSION FUNDS’ SIZE." Jurnal Manajemen dan Kewirausahaan 22, no. 2 (2020): 115–21. http://dx.doi.org/10.9744/jmk.22.2.115-121.

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This study seeks to investigate whether larger pension funds exhibit better investment performance than smaller ones and differences in the selection of investment instruments between large and small pension funds. Our research sample is 13 pension funds that are the members of BKS Dapen-KI (Badan Kerja Sama Dana Pensiun Kristen Indonesia – the Cooperation Council of Christian Pension Fund in Indonesia) in 2010-2017. We use the quantitatively descriptive and independent-sample t-test methods. The results indicate no significant difference between the performance of large and small pension fund

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Achkasova, Svіtlana, and Anastasiia Urum. "Investing assets of non-state pension funds in bonds." Development Management 17, no. 1 (2019): 1–14. http://dx.doi.org/10.21511/dm.5(1).2019.01.

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Non-state pension funds play an important role in the development of the economy. The development of the system of non-state pension provision, which includes non-state pension funds, complies with the main aspects of the Ukraine – 2020 Sustainable Development Strategy. The importance of selecting investment areas for non-state pension funds results in the need to further explore and find ways to improve the investment process. The purpose of the article is to develop theoretical and methodological aspects of investing assets of non-state pension funds in bonds. The study object is the investm

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15

Charmaille, J.-P., M. G. Clarke, J. Harding, et al. "Financial Management of the UK Pension Protection Fund." British Actuarial Journal 18, no. 2 (2013): 345–93. http://dx.doi.org/10.1017/s135732171200044x.

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AbstractThe UK Pension Protection Fund (PPF) was established in April 2005 to protect the pensions of members of UK private sector defined benefit pension schemes which have insufficient assets and whose corporate sponsor fails. The Fund takes over the pension scheme assets and assumes responsibility for the payment of compensation to the former members of the scheme. The PPF is funded by a levy on the population of eligible schemes. This paper discusses the application of Enterprise Risk Management principles and techniques to the unique situation of the PPF. The elements of the financial man

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16

Gaiduk, Ivan. "Efficiency of non-state pension funds functioning in Ukraine." University Economic Bulletin, no. 39 (December 20, 2018): 136–44. http://dx.doi.org/10.31470/2306-546x-2018-39-136-144.

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The subject of the article is methodological and practical aspects of determining the efficiency of the work of non-state pension funds. The aim of the article is is to show the real state of affairs about the productive activity of non-state pension funds and analyze the effectiveness of their work. Article methodology. The article uses structural-logical, economic-statistical and economic-mathematical methods, as well as comparative analysis, a graphical method. Results of research. During the study, the dynamics of the number of NPFs, asset management companies and administrators in Ukraine

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17

Kajwang, Ben. "Role of pension management on economic growth: A review of literature." International Journal of Research in Business and Social Science (2147- 4478) 11, no. 6 (2022): 635–41. http://dx.doi.org/10.20525/ijrbs.v11i6.1948.

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Pension funds enable individuals to save over their working lives to finance their consumption needs in retirement, either through a lump sum or through the provision of an annuity, while also supplying funds to end-users such as corporations, other households (via securitized loans), or governments for investment or consumption. The study's goal is to investigate the impact of pension management on economic growth. A desktop literature review was used for this purpose. Relevant seminal references and journal articles for the study were identified using Google Scholar. The inclusion criteria e

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Verma, Rahul, and Priti Verma. "Behavioral biases and retirement assets allocation of corporate pension plans." Review of Behavioral Finance 10, no. 4 (2018): 353–69. http://dx.doi.org/10.1108/rbf-01-2017-0009.

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Purpose The purpose of this paper is to investigate the existence of behavioral biases, disposition effect and house money effect in investment decisions of defined benefit pension funds. It investigates the determinants of portfolios by examining whether pensions display risk seeking or risk aversion behavior in reaction to prior gains and losses. Design/methodology/approach The first research question is to examine the impact of prior period’s return and αs on existing portfolio allocation in equity, debt, real estate and other assets. In order to test this relationship, four separate regres

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19

Yang, Chen. "The Impact of Digital Financial Literacy on Older Households' Pension Financial Asset Allocation—Evidence from China." Risk and Financial Management 6, no. 1 (2025): p89. https://doi.org/10.30560/rfm.v6n1p89.

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With the population aging, the importance of pension finance has become increasingly prominent. However, Chinese elderly households' participation in the pension finance market is relatively low, with a single asset allocation structure. Based on data from the China Household Finance Survey, this paper examines the impact of digital financial literacy on the allocation of Pension financial assets of elderly households. The study found that increased digital financial literacy significantly promotes older households' participation in the pension finance market, allocation of commercial pension

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20

PRYIMAK, Iryna, and Bohdana VYSHYVANA. "NON-STATE PENSION PROVISION IN THE SYSTEM OF SOCIAL PROTECTION OF THE UKRAINIAN POPULATION." WORLD OF FINANCE, no. 3(60) (2019): 121–38. http://dx.doi.org/10.35774/sf2019.03.121.

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Introduction. The Ukrainian system of social protection, which is mainly financed by the budget funds and funds of state social insurance funds, is currently unable to provide a decent level of pensions. Involving non-state financial institutions in solving this problem allows to increase the efficiency and flexibility of the system of social protection of the population in old age. Purpose. The purpose of the article is to analyze the situation, outline the problems of development and develop practical recommendations for improving the non-state pension provision as an instrument of social pr

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XUE, Juan, Chuanyu WANG, and Lan WANG. "Optimal Investment Strategy of Defined Contribution Pension Based on Bequest Motivation and Loss Aversion." Wuhan University Journal of Natural Sciences 27, no. 4 (2022): 321–30. http://dx.doi.org/10.1051/wujns/2022274321.

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Under the S-shaped utility of loss aversion, this paper considers the bequest motivation of pension plan participants, random salary income before retirement and the substitution rate between receiving pension benefits after retirement and wages before retirement, and studies the optimal investment strategy of defined contribution (DC) pension. Assuming that pension funds can invest in a financial market consisting of three assets (risk-free asset cash, rolling bonds and stocks), inflation is considered by discount. Under the S-shaped utility, the Lagrange method is used to find the terminal o

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Zhantaeva, A. A., A. S. Bekbossinova, B. A. Abdullaeva, and A. S. Bekbossinov. "USING THE MULTIDIMENSIONAL ANALYSIS METHOD IN THE MANAGEMENT OF FINANCIAL ASSETS OF PENSION FUNDS." Farabi Journal of Social Sciences 11, no. 1 (2025): 29–36. https://doi.org/10.26577/fjss20251114.

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Effective management of pension assets is crucial for ensuring the long-term financial stability of national pension systems. In Kazakhstan, the Unified Accumulative Pension Fund (UAPF) plays a key role in accumulating and investing pension savings, yet its asset management strategies face challenges due to inflation, market volatility, and limited investment options. As of 2024, UAPF's total assets exceeded 18.6 trillion tenge, growing by 16% year-over-year. However, with inflation surpassing pension returns (9.8% vs. 8.3% in 2023), the real value of savings is declining. This study aims to d

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Kirana, Dwi Jaya. "PENERAPAN PORTOFOLIO INVESTASI ASET PROGAM DANA PENSIUN PADA OPTIMALISASI EXPECTED RETURN." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 5, no. 2 (2020): 131–44. http://dx.doi.org/10.34204/jiafe.v5i2.1499.

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This study aims to examine the implementation of pension fund asset allocation to equity, debt securities, time deposits, real estate, and others in determining expected returns. The samples used in this study are all listed companies that disclose the allocation of pension fund assets in 2016 -2018. The total sample is 93 companies. The analysis of this study uses multiple regression and statistical analysis of the Financial Services Authority (OJK). The results of the study show that all the variables of the allocation of pension fund assets have a significant effect on an expected return un

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Sweeting, Paul. "Tax-Efficient Pension Choices in the UK." Annals of Actuarial Science 4, no. 2 (2009): 177–97. http://dx.doi.org/10.1017/s1748499500000701.

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ABSTRACTThe special tax treatment of United Kingdom pensions means that the decision on how to use pension assets is particularly involved. In particular, the ability to take up to 25% of pension assets as a tax-free cash lump sum at retirement, offers retirees opportunities to enhance their pension above that possible through the purchase of a compulsory purchase annuity (“CPA”). The tax-free cash lump sum can be used to buy a tax-efficient purchased life annuity (“PLA”), or in a phased retirement strategy. Income withdrawal can also be used to defer the purchase of an annuity until age 75 an

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Kolodiziev, Oleh, Наnna Telnova, Ihor Krupka, Myroslav Kulchytskyy, and Iryna Sochynska-Sybirtseva. "Pension assets as an investment in economic growth: The case of post-socialist countries and Ukraine." Investment Management and Financial Innovations 18, no. 3 (2021): 166–74. http://dx.doi.org/10.21511/imfi.18(3).2021.15.

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Post-socialist governments are looking for the best options to implement a fully funded pension system along with a pay-as-you-earn pension scheme. The paper aims to establish the impact of pension assets on economic growth using the example of post-socialist countries (Hungary, the Slovak Republic, Slovenia, Poland, and the Czech Republic). The use of methods of correlation and regression analysis allows determining the type of dependence (linear, exponential, gradual, and logarithmic) of countries’ economic growth indicators on pension assets and patterns for their investment (deposits, secu

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Sun, Yuqin, Yungao Wu, and Gejirifu De. "A Novel Black-Litterman Model with Time-Varying Covariance for Optimal Asset Allocation of Pension Funds." Mathematics 11, no. 6 (2023): 1476. http://dx.doi.org/10.3390/math11061476.

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The allocation of pension funds has important theoretical value and practical significance, which improves the level of pension investment income, achieves the maintenance and appreciation of pension funds, and resolves the pension payment risk caused by population aging. The asset allocation of pension funds is a long-term asset allocation problem. Thus, the long-term risk and return of the assets need to be estimated. The covariance matrix is usually adopted to measure the risk of the assets, while calculating the long-term covariance matrix is extremely difficult. Direct calculations suffer

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Kim, Ji-Won, and Tae-Jin Park. "A Study on the Retirement Pension Portfolio Using Real Estate Indirect Investments in Korea." Korean-Japanese Economic and Management Association 96 (August 31, 2022): 103–17. http://dx.doi.org/10.46396/kjem..96.7.

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Purpose: This study empirically analyzed the portfolio of retirement pension using real estate indirect investments,after identifying the problems through interviews with experts related to retirement pension, improvements wereproposed. Increasing the proportion of real estate indirect investment will be a way to solve the problem of lowreturns on retirement pensions in Korea. Research design, data, and methodology: In order to conduct the study, first of all, based on Markowitz’s portfoliotheory, the correlation between representative index (benchmark index) by asset and indirect invest

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Oliinyk, Oleh. "Problems of application of the provisions of the law on the prohibition of withdrawal of assets of public pension funds located in liquidated banks." Law Review of Kyiv University of Law, no. 4 (December 30, 2020): 286–91. http://dx.doi.org/10.36695/2219-5521.4.2020.49.

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The article analyzes the current legislation of Ukraine on private pension funds provision and liquidation of banks. In particular,the inability of a private pension fund to be the owner of pension assets, which are accumulated in it, identified and described by thestatutory guarantees of preservation of pension assets, is analyzed and substantiated. The practice of application of the specified provisionsof the law by courts is analyzed. The problem of practical application of the guarantees of preservation of pension assets definedby the law is revealed and the general ways of the decision of

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Xiao, Cai Bo, and Hong Wei Liu. "Risk Measure and Management for Pension Funds Assets." Applied Mechanics and Materials 644-650 (September 2014): 6071–74. http://dx.doi.org/10.4028/www.scientific.net/amm.644-650.6071.

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This paper provides the development of risk management for pension fund, the goals of risk management, and China’s risk management for pension fund. Furthermore, risk measure is important in risk management, this paper gives an advice how to use mathematical model measure risk for pension fund.

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Udoka, Prof Chris O., James, Godwin Bassey, John I. John, and Akaniyene Billy Orok. "Contributory Pension Fund Assets and Economic Performance of Nigeria." Frontiers in Management Science 1, no. 2 (2022): 16–29. http://dx.doi.org/10.56397/fms.2022.10.03.

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This study examined contributory pension fund assets on economic performance of Nigeria, specifically, to determine the impact of pension fund assets on the real capital market capitalization in Nigeria. The proxies for measuring pension fund assets included ordinary shares, government securities, corporate debt securities, money market instruments, real estate property and other securities. To achieve the stated objectives, the study adopted the exploratory research design and employed the ordinary least square (OLS) estimation technique within the modelling framework of autoregressive distri

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Kulikova, Tatiana. "Funded pensions under the conditions of consistently low and negative interest rates." Population 22, no. 4 (2019): 51–61. http://dx.doi.org/10.19181/1561-7785-2019-00038.

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developed countries sovereign bonds yields are going down, and this trend has been going on for a few decades already. Currently, in most countries whose sovereign debt is considered safe even long-term government bonds' nominal yields are close to zero (or even negative), and their real (i.e. inflation-adjusted) yields are even lower. This means that today there are virtually no safe assets in which pension funds could invest their clients' retirement savings with reasonably high rate of return. Therefore pensions funds in order to provide even barely satisfactory returns to their clients tur

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Westerhout, Ed, Eduard Ponds, and Peter Zwaneveld. "Reforming the Dutch pension system to ensure sustainability." International Social Security Review 77, no. 3 (2024): 99–122. http://dx.doi.org/10.1111/issr.12368.

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AbstractThe Netherlands is on the brink of reforming its system of occupational pensions as part of a more general reform of its three‐pillar pension system. This reform features important changes to first pillar pension benefits. The focus of this article is however on the coming reform of occupational pensions, the second pillar of the system, which concerns both pension contributions and benefits. This reform is related to a series of reforms that have gradually transformed the pension contract that was dominant 20 years ago, a final salary defined benefit contract, into a collective define

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Rudyk, Vоdymyr. "Priorities for Developing the Ukrainian Stock Market in the Context of Managing the Population’s Pension Assets." Oblik i finansi, no. 1(107) (2025): 88–94. https://doi.org/10.33146/2307-9878-2025-1(107)-88-94.

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The second and third tiers of the pension system provide a significant accumulation of financial resources, which are stored for an extended period in the pension accounts of its participants. The long-term use of pension assets requires their protection from various financial risks, as well as the possibility of using them in investment activities on the stock market. The article aims to analyze the legal basis for the functioning and outline the priority areas of development of the stock market in Ukraine, determine its role in protecting the pension assets of the funded pension system, and

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Nys, Inne, Yves Stevens, and Jonathan Forman. "Early access to occupational pension plans." European Journal of Social Security 19, no. 2 (2017): 186–206. http://dx.doi.org/10.1177/1388262717714546.

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Occupational pension plans help people to maintain their living standards after retirement. This article looks at differences in the design of occupational pensions in Belgium and the USA, and more specifically, at early access. The article shows that different cultural backgrounds influence occupational pension systems. Occupational pension plans are intended to provide retirement income, and assets should therefore not be used for non-retirement purposes such as holidays Credit card debts. However, both Belgium and the USA provide mechanisms for early access. In Belgium, early access to an o

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van der Zwan, Natascha. "Financialisation and the Pension System: Lessons from the United States and the Netherlands." Journal of Modern European History 15, no. 4 (2017): 554–84. http://dx.doi.org/10.17104/1611-8944-2017-4-554.

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Financialisation and the Pension System: Lessons from the United States and the Netherlands The articles explores the financialisation of private pensions in the United States and the Netherlands. It proposes two distinct arguments. First, the article shows that both the American and the Dutch pension systems stand out internationally for their high degrees of capitalisation and the absence of substantive investment restrictions for pension funds. The article posits that both pension systems are highly financialised, yet the process of financialisation has proceeded along different historical

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Broeders, Dirk W. G. A., Kristy A. E. Jansen, and Bas J. M. Werker. "Pension fund's illiquid assets allocation under liquidity and capital requirements." Journal of Pension Economics and Finance 20, no. 1 (2020): 102–24. http://dx.doi.org/10.1017/s1474747219000398.

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AbstractDefined benefit pension funds invest in illiquid asset classes for return, diversification or liability hedging reasons. So far, little is known about factors influencing how much they invest in illiquid assets. We conjecture that liquidity and capital requirements are pivotal in this decision. Short-term pension payments and margining on derivative contracts generate liquidity requirements, while regulations impose capital requirements. Consistent with our model we empirically find that these requirements create a hump-shaped impact of liability duration on the fraction of risky asset

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Blake, David. "Pension schemes as options on pension fund assets: implications for pension fund management." Insurance: Mathematics and Economics 23, no. 3 (1998): 263–86. http://dx.doi.org/10.1016/s0167-6687(98)00048-1.

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Hoang, Trang, and Anh Tuan Nguyen. "Navigating the Public Pension Landscape: An Examination of Asset Allocations." Public Finance and Management 22, no. 1 (2023): 1–34. http://dx.doi.org/10.37808/pfm.22.1.1.

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The volatility of financial markets has highlighted the sensitivity of pension funding to pension investment management and the risk exposure of pension investment portfolios. In this study, we examine the asset allocations of U.S state and local governments defined-benefit plans to gain a better understanding on how those public pension plans manage their portfolio's risks. Using the data from over 90 public pension plans from 2007 to 2018, we found that pension plans that have a higher percentage of ex-official trustees, a higher average investment return, and a higher percentage pension con

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O'Sullivan, Kathryn. "Pensions on divorce in Ireland: law, practice and a way forward?" Northern Ireland Legal Quarterly 70, no. 3 (2019): 311–29. http://dx.doi.org/10.53386/nilq.v70i3.246.

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The importance of pensions as a source of family wealth has attracted increased attention during the first decades of the twenty-first century. In particular, ever-greater focus is now being placed in many jurisdictions on how the wealth held in pensions is factored into financial remedies on marital breakdown. Notwithstanding that pension entitlements may also be some of the most valuable assets available for distribution on separation or divorce in Ireland, the Irish approach to pensions and pension adjustment orders on marital breakdown has attracted minimal comment or analysis. This articl

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Mohammed Usman Isyaku, Dauda O. AbdulSalam, Kabiru Kamba, and Garba Tanko. "Leveraging Pension Assets for Investment in Nigeria's Marginal Oil Fields: A Conceptual Analysis." International Journal of Latest Technology in Engineering Management & Applied Science 14, no. 2 (2025): 01–09. https://doi.org/10.51583/ijltemas.2025.1402001.

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This paper examines the potential of channeling Nigeria’s pension assets into marginal oil fields to drive economic growth and enhance pension contributors' financial security. Despite holding significant underutilized resources, Nigeria’s marginal oil fields face financial and operational constraints. Meanwhile, pension fund assets have grown exponentially, exceeding ₦20.48 trillion as of September 2024, largely invested (62.03%) in Federal Government Securities. However, federal government bond yields average 18.96%, compared to the oil and gas sector's 28.26% net profit margin, making margi

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Martí Ballester, Carmen Pilar. "Does Concurrent Management of Mutual Funds and Pension Plans Create Conflicts of Interest?" Ensayos de Economía 30, no. 56 (2020): 53–77. http://dx.doi.org/10.15446/ede.v30n56.78134.

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The purpose of this paper is to compare the performance of mutual funds —pension plans— whose managers simultaneously manage the assets belonging to pension plans —mutual funds— with that achieved by mutual funds —pension plans— whose managers only manage the assets belonging to mutual funds —pension plans—. To do this, we present a sample consisting of data corresponding to 115 Spanish equity pension plans and 336 Spanish equity mutual funds in relation to such aspects as risk-adjusted return, management and custodial fees, asset size, creation date, number of participants, name of the asset

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BEZPALENKO, Olha. "Economic and social indicators of solidarity pension insurance in Ukraine." Economics. Finances. Law, no. 4 (April 29, 2021): 16–22. http://dx.doi.org/10.37634/efp.2021.4.3.

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Problems of pension provision, in particular, solidarity pension insurance, are under constant concern of scientists, the majority of the working population, pensioners, government officials and other stakeholders. The main issues of discussion are: social justice and insecurity, material security, financial imbalance and insolvency of the pension budget and others. The solution of these issues and the adoption of the appropriate decisions for further reform of the pension system should be based on a detailed assessment of various socio-economic factors. The aim of this work is to substantiate

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Brycz, Marcin, Mark Biernat, Laura Catalina Timiras, Bogdan Nichifor, and Luminita Zait. "Expected inheritance and pension attitudes among young people in EU post-communist vs. Anglosphere countries." JOURNAL OF INTERNATIONAL STUDIES 17, no. 3 (2024): 244–57. http://dx.doi.org/10.14254/2071-8330.2024/17-3/13.

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The goal of the study is to evaluate the influence of participants' expected inheritance (assets) on their attitudes toward etatism and pension benefits. The primary question is whether young people with an expected family inheritance exhibit different attitudes in these areas. Additionally, the study examines attitudes across gender, age, and country. One of the most significant challenges of pensions is preserving value over an individual's lifetime, as there is no definitive answer regarding which assets perform best in this regard. Public skepticism toward the pension system and the state

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Emelianov, E. V. "Pension Funds ’ Investment Position in the Second Decade of XXI Century." International Trade and Trade Policy, no. 3 (October 8, 2019): 57–64. http://dx.doi.org/10.21686/2410-7395-2019-3-57-64.

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The article explores investment position of pension funds which become important actors in the national economies and world investment flows; with comparative analysis of the pension funds based in different countries with different models of pension systems and investment regulatory practices. The role of pension funds as investors is based on accumulating growing funding which become nearly half of total OECD gross domestic product. The assets of pension funds in the second decade of the century are concentrated in US, United Kingdom, Canada, with pension funds in other countries less than 5

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Hsu, Audrey Wen-hsin, Chung-Fern Wu, and Jui-Chia Lin. "Factors in Managing Actuarial Assumptions for Pension Fair Value: Implications for IAS 19." Review of Pacific Basin Financial Markets and Policies 16, no. 01 (2013): 1350002. http://dx.doi.org/10.1142/s0219091513500021.

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Corporate managers make several discretionary assumptions (i.e., the rate of salary growth and assumed return rate of pension plan assets) in calculating the fair value of pension assets and value of pension liabilities. In this study, we examine the factors that can induce managers to increase (decrease) fair value of pension assets (liabilities) through pension assumptions. We use the Taiwan setting as a natural experiment because Taiwan is planning to adopt IFRS from 2013 on. The estimation of pension asset (liability) value is similar between Taiwan accounting standards (i.e., TFAS 18) and

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Chawani, Rodgers. "Liechtenstein’s Pension System." Selected Issues Papers 2025, no. 048 (2025): 1. https://doi.org/10.5089/9798229011198.018.

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The paper analyzes Liechtenstein's three-pillar pension system, assessing its structure, funding mechanisms, sustainability and adequacy challenges. Liechtenstein's pension system operates on a three-pillar framework comprising public pensions (AHV-IV-FAK), mandatory occupational schemes, and voluntary insurance. With reserves exceeding 150 percent of GDP, the system ranks third globally in accumulated savings. Despite robust financial health and built-in intervention mechanisms, demographic projections indicate Pillar I assets will decline below statutory minimums by 2043. The research conclu

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COOPER, RUSSELL W., and THOMAS W. ROSS. "Protecting underfunded pensions: the role of guarantee funds." Journal of Pension Economics and Finance 2, no. 3 (2003): 247–72. http://dx.doi.org/10.1017/s1474747203001343.

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Employer-related pensions are a common and extremely important component of the compensation paid to workers in both the public and private sectors of developed economies. Many private pensions are insufficiently funded, exposing workers to the risk of a loss should their employer cease operations and not be available to meet pension obligations.In this paper we study the role of guarantee funds as providers of insurance to workers against the failure of firms with underfunded defined benefit pension plans. Employing a model that predicts pension underfunding, we consider first how private gua

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Saritas, Serap. "Financialisation of pensions: The case of Turkey." Global Social Policy 20, no. 1 (2019): 60–79. http://dx.doi.org/10.1177/1468018119856042.

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This study contributes to the literature on pension reforms by evaluating the Turkish case within a theoretical framework drawing on financialisation as extensive and intensive accumulation of finance assets. Financialisation refers to the expansion of finance into ever more areas of economic and social life while increasing its depth through more sophisticated financial operations. The Turkish pension reform, which has been run under the influence of global policy actors, illustrates the integration of finance with social policy. The intensification of dependence upon finance is demonstrated

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Lebedeva, L. F. "OECD pension funds as an investment resource at the beginning of the third decade." International Trade and Trade Policy 9, no. 1 (2023): 65–73. http://dx.doi.org/10.21686/2410-7395-2023-1-65-73.

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Pension strategies in OECD countries, the dynamics of pension fund assets at the beginning of the third century are highlighted in the article. Long term demographic pressure from ageing are accompanied at the end of the second – the beginning of the third decades by pandemic challenges with unstable contributions, slowing expectancy gains in old age, problems of low retirement benefits. After the first year coronavirus pandemic stress, the retirement savings in pension funds grew faster than GDP in the OECD area. Pension fund assets continue growing in almost all countries of the area, with t

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Yu, Mingyue. "The Impact of Supplementary Pension on Household Risky Financial Asset Allocation." Highlights in Business, Economics and Management 24 (January 22, 2024): 2633–40. http://dx.doi.org/10.54097/x25cgc94.

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With increasingly serious aging problem in China, supplementary pension, as the second pillar of the endowment insurance system, is expected to play an important role to relieve the pension pressure. Nowadays, people in China are exposed to various investment tools, but they still prefer to invest in risk-free financial assets. The allocation of household financial assets is not diversified enough. While supplementary pension is expected to improve financial structure of households. It may enhance the anti-risk ability of households, rational allocation of household assets, the ability of valu

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