Academic literature on the topic 'Superannuation funds'

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Journal articles on the topic "Superannuation funds"

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de Zwaan, Laura, Mark Brimble, and Jenny Stewart. "Member perceptions of ESG investing through superannuation." Sustainability Accounting, Management and Policy Journal 6, no. 1 (2015): 79–102. http://dx.doi.org/10.1108/sampj-03-2014-0017.

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Purpose – Environmental, social and governance (ESG) risks have the potential to negatively impact financial returns, yet few superannuation funds integrate these considerations into their investment selection. The Cooper Review (2010) identified a lack of member demand as a key impediment to ESG investing by superannuation funds. Given this problem, the aim of this study is to explore superannuation fund members’ perceptions of ESG investing by their funds in order to identify reasons for the lack of demand. Design/methodology/approach – An on-line survey was developed and distributed to asse
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Hutcheson, Tiffany, and Graeme Newell. "Decision-making in the management of property investment by Australian superannuation funds." Australian Journal of Management 43, no. 3 (2018): 404–20. http://dx.doi.org/10.1177/0312896218754476.

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Decision-making in property investment by superannuation funds is an important investment decision, but it is different to their decision-making on other asset classes included in their asset portfolios. The large value and heterogeneous nature of individual pieces of real estate make the market for real estate relatively illiquid and subject to larger transaction costs than other asset classes. Based on interview surveys of Australian superannuation funds, using the analytical hierarchical process (AHP), we identified strategic decision-making as being the most important factor used by the su
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Bui, Yen Hoang, Delpachitra Sarath, and Abdullahi D. Ahmed. "Efficiency of Australian superannuation funds: a comparative assessment." Journal of Economic Studies 43, no. 6 (2016): 1022–38. http://dx.doi.org/10.1108/jes-05-2015-0088.

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Purpose The purpose of this paper is to measure efficiency of superannuation funds using data envelopment analysis (DEA), using data related to financial performance of superannuation funds. The sample comprises 183 superannuation funds covering approximately 79 per cent of the 231 largest Australian Prudential Regulation Authority (APRA)-regulated funds in 2012. The research covers a period of seven years from 2005 to 2012. The results indicate that most Australian superannuation funds are inefficient relative to the benchmark efficiency frontier based on efficient funds. The findings emphasi
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Reddy, Wejendra, David Higgins, Mark Wist, and John Garimort. "Australian industry superannuation funds." Journal of Property Investment & Finance 31, no. 5 (2013): 462–80. http://dx.doi.org/10.1108/jpif-02-2013-0009.

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Dickfos, Jennifer, Catherine Brown, and Jason Bettles. "Superannuation and Bankruptcy: Is there a Mid-Life Crisis Looming?" QUT Law Review 17, no. 1 (2017): 114. http://dx.doi.org/10.5204/qutlr.v17i1.708.

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Research suggests that Australian bankrupts are increasingly older, have professional backgrounds and generally enjoy higher levels of income than has previously been the case. Significantly, available data also indicates that the numbers of persons entering into bankruptcy hold greater levels of real property, and associated mortgage debt, than in previous decades. Given these trends, the importance of protecting superannuation funds becomes paramount to a bankrupt. However, this paper argues that there is a need to balance the protected asset status of superannuation funds with other objecti
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Moore, David R. J., and Nick Sciulli. "Sustainable Development Goal Disclosures within Australian Superannuation Funds: An Exploratory Study." Australasian Business, Accounting and Finance Journal 16, no. 2 (2022): 72–90. http://dx.doi.org/10.14453/aabfj.v16i2.6.

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The financial reporting landscape is continuing to expand with both regulated and voluntary disclosures making their way into various reporting frameworks. This increased attention to disclosures is being pursued by professional bodies, governments, companies and other organisations given the changing demands by stakeholders for sustainability disclosures. The Australian superannuation industry is a compulsory system developed to ensure a comfortable retirement income for members. It is now a trillion-dollar business and therefore, has significant influence on the investment decisions that it
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Valentine, Tom. "Regulation of DIY Superannuation Funds." Australian Economic Review 37, no. 2 (2004): 215–21. http://dx.doi.org/10.1111/j.1467-8462.2004.00324.x.

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Gupta, Rakesh, and Thadavillil Jithendranathan. "The impact of superannuation fund choice legislation and the global financial crisis on Australian retail fund flows." Financial Services Review 24, no. 3 (2023): 217–48. http://dx.doi.org/10.61190/fsr.v24i3.3336.

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 We examine the extent to which cash flows into the Australian superannuation funds are affected by the past performance of the fund, the riskiness of the fund, the choice of superannuation fund legislation, and the global financial crisis. Both retail and wholesale investors base their investment decisions on the past performance of the funds. There is little evidence that the riskiness of the fund returns has any significance effect on the flow of funds. Legislation has resulted in more inflows into managed funds. There is more inflow into managed funds and equity funds s
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Niblock, Scott, Elisabeth Sinnewe, and Panha Heng. "A review of superannuation fund performance studies." Accounting Research Journal 30, no. 2 (2017): 224–40. http://dx.doi.org/10.1108/arj-03-2015-0026.

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Purpose The purpose of this paper is to showcase empirical findings in the literature relating to Australian superannuation fund performance in the pre-reform period, from 2000 to 2014. Design/methodology/approach The authors synthesize Australian superannuation performance studies in an attempt to identify empirical approaches employed in the academic literature, showcase findings and uncover themes for future research. Findings The review highlights the following findings in the literature: actively managed “retail” superannuation funds appear to underperform passive index and/or portfolio a
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Iskra, Loretta, and Ciorstan Smark. "Sequencing Risk for Baby Boomers: Prosperity or Poverty*." Financial Planning Research Journal 3, no. 1 (2017): 48–57. http://dx.doi.org/10.2478/fprj-2017-0003.

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ABSTRACT The number of baby boomers moving into retirement is growing and yet the level of mandated superannuation available to provide sufficient retirement funding for this group is relatively low. This unique group is more sensitive to negative cyclical events and to the impact of sequencing risk through their superannuation as part of their move to retirement. Within the context of Australian superannuation, Industry superannuation accounts represent 17 per cent of the over two trillion dollar superannuation asset base, with the majority of these fund members automatically investing in hig
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Dissertations / Theses on the topic "Superannuation funds"

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Marisetty, Vijaya Bhaskar 1973. "Performance evaluation of Australian superannuation funds." Monash University, Dept. of Accounting and Finance, 2003. http://arrow.monash.edu.au/hdl/1959.1/5843.

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De, Zwaan Laura. "The Integration of Environmental, Social and Governance Investing by Australia Superannuation Funds: An Institutional and Member Perspective." Thesis, Griffith University, 2013. http://hdl.handle.net/10072/365539.

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Environmental, social and governance (ESG) issues are becoming more material to the long-term valuation of investments. Superannuation Funds are uniquely placed to be able to embrace investing according to ESG principles. They have a long-term investment horizon, which can be matched to the often long-term benefits of integrating ESG. Also, superannuation funds are considered to be “universal owners” (Hawley and Williams, 2000), and should invest according to what is good for the economy overall and not just what is good for portfolio returns. This exploratory study seeks to determine the fact
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Ang, Gerard S. L. "Measuring the performance of the Australian multi-sector superannuation funds using data envelopment analysis /." [St. Lucia, Qld], 2004. http://www.library.uq.edu.au/pdfserve.php?image=thesisabs/absthe18227.pdf.

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Enticott, Steven John, and n/a. "A critical evaluation of exchange traded option 'Delta' as a risk management tool for self-managed superannuation funds." Swinburne University of Technology, 2006. http://adt.lib.swin.edu.au./public/adt-VSWT20061117.125347.

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This research discusses the use of Delta in regulating the investment behaviour of the Trustees of Self-Managed Superannuation Funds (SMSFs) who use Exchange Traded Options (ETOs) in their investment strategies. An ETO represents a contract between two parties, giving the taker (the buyer) the right, but not the obligation, to buy or sell a parcel of shares at a predetermined price, on or before a predetermined date, to or from the writer (the seller). It is acceptable for SMSF Trustees to use ETO investments as part of their overall investment strategy, providing that leverage or mere specula
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Enticott, Steven John. "A critical evaluation of exchange traded option 'Delta' as a risk management tool for self-managed superannuation funds." Australasian Digital Thesis Program, 2006. http://adt.lib.swin.edu.au/public/adt-VSWT20061117.125347.

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Thesis (DBA) - Swinburne University of Technology, 2006.<br>Submitted to the partial fulfilment of the requirements for the degree of Doctor of Business Administration, Australasian Graduate School of Management, Swinburne University of Technology, 2006. Typescript. Includes bibliographical references (p. 89-92).
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Ma, Kexin. "Superannuation member disengagement and fund efficiency: the impact of the fees and costs section in superannuation fund product disclosure statements." Thesis, Queensland University of Technology, 2022. https://eprints.qut.edu.au/235045/1/Kexin_Ma_Thesis.pdf.

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This thesis adopts behavioural finance as the theoretical framework to investigate whether the fees and costs section in Product Disclosure Statements (PDSs), following two regulatory changes affecting this section, engage members and enhance superannuation fund efficiency. By using a mixed-method, this research shows that the fees and costs section in PDSs examined over seven years (2013 to 2019) are readable by the general public but are not accessible. More importantly, the fees and costs section in PDSs do not effectively engage superannuation members or enhance fund efficiency, even thoug
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Yang, Wei. "Risk assessment of defined benefit pension schemes: an economic capital approach." Thesis, University of Kent, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.594096.

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Hýblová, Barbora. "Problematika penzijního připojištění pracovníků společnosti Alca plast s.r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221485.

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This diploma work analyse probléme connected with supplementary pension insurance of Alca plast, s.r.o. copany. It includes a draft of choice of an adequate pension fond and propsal of employer s contribution payments of pension insurance for individua employees with the purpose to eliminace company costs.
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Taylor, Suzanne Mary. "A statistical analysis of the origins and impacts of twenty-six years of regulatory regime changes in the Australian occupational superannuation industry." Connect to thesis, 2008. http://repository.unimelb.edu.au/10187/3138.

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Dittrich, Ivo. "Zajištění se na důchod pomocí kapitálového trhu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221616.

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A theme of the master’s thesis is to describe current state of capital market and pension system in the Czech Republic. It includes a list of laws that are relevant to this topic. Foreign pension systems are also described. A main is Proposel Part where for concrete person are proposed variations of saving or investing to keep money in reserve for retirement. In each variation is described advantage and disadvantage of this solution.
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Books on the topic "Superannuation funds"

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New Zealand. Office of the Auditor-General. Guardians of New Zealand Superannuation: Governance and management of the New Zealand Superannuation Fund. Office of the Auditor-General, 2008.

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Commission, Australia Law Reform. Collective investment schemes: Superannuation. The Commission, 1992.

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Commission, Australia Law Reform. Collective investments: Superannuation : report. The Commission, 1992.

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Renton, N. E. Renton's understanding managed investments: A handbook for present and potential investors in unit trusts, life insurance, and superannuation. Australian Investment Library, 1989.

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Treasurers, Society of County, and Chartered Institute of Public Finance and Accountancy., eds. Local authority superannuation fund investment statistics. C.I.P.F.A., 2001.

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New Zealand. Ministry for Culture and Heritage., ed. Rewarding service: A history of the Government Superannuation Fund. University of Otago Press in association with the Ministry for Culture and Heritage, 2002.

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Grand Trunk Railway of Canada Superannuation and Provident Fund Association. Rules of the Grand Trunk Railway of Canada Superannuation and Provident Fund Association 1874. s.n., 1991.

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1935-, Hoffman John, ed. Superannuation investments: A guide for fund trustees and D-I-Y investors. Wrightbooks, 1997.

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New Zealand. Office of the Ombudsman. Report of the Chief Ombudsman, te kaitiaki mana tangata, on different pension treatment for National Provident Fund pensioners living overseas before 1 April 1990, and Government Superannuation Fund superannuitants in a similar position. Office of the Chief Ombudsman, 1991.

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Assembly, Canada Legislature Legislative. Bill: An act to enable the public servants of the province to establish a superannuation and annuity fund. S. Derbishire & G. Desbarats, 2003.

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Book chapters on the topic "Superannuation funds"

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Haberman, Steven, and Trevor A. Sibbett. "Anonymous, ‘Observations on the Superannuation Fund proposed to be established in the several public departments by the Treasury minute of the 10th August, 1821’ London, C. Richards (1822), pp. 3–38 (excludes calculations)." In The History of Actuarial Science Vol VI. Routledge, 2024. http://dx.doi.org/10.4324/9781003550945-4.

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"Sovereign Wealth Funds, State-sponsored Funds, Pension and Superannuation Schemes and Charities." In Funds. John Wiley & Sons, Ltd, 2014. http://dx.doi.org/10.1002/9781118790274.ch9.

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"Superannuation funds and corporate sustainability in Australia." In Innovating Business for Sustainability. Edward Elgar Publishing, 2022. http://dx.doi.org/10.4337/9781839101328.00013.

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Jong, Leigh De, Paul Rubenstein, and Arnold Bloch Leibler. "Australia." In Financial Services Regulation in Asia Pacific. Oxford University PressOxford, 2008. http://dx.doi.org/10.1093/oso/9780199532810.003.0001.

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Abstract The principal authorities that regulate financial services in Australia, including banking, insurance, and securities activities, are as follows: the Australian Prudential Regulation Authority (APRA), a single prudential supervisor responsible for prudential supervision of banks, life and general insurance companies, superannuation funds, and other deposit-taking institutions (such as building societies, credit unions, and friendly societies); the Australian Securities and Investments Commission (ASIC), with responsibility for the general regulation of companies, financial services an
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Adams, Carol, and Rod Masson. "Responsible investment, integrating the SDGs, corporate reporting and governance by an asset owner: The case of the Construction and Building Industry Superannuation Fund (Cbus)." In Handbook on Corporate Governance and Corporate Social Responsibility. Edward Elgar Publishing, 2024. http://dx.doi.org/10.4337/9781802208771.00019.

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Millar, Rebecca, and Lorenna Moon. "Chapter 2: Australia The information in this chapter is current as at 24 January 2012. The chapter takes an eclectic approach to the use of Australian GST terminology. In deference to the largely European audience, the word “deduction” is favoured, although the Australian “input tax credit” is retained in some places, particularly in the context of the phrase “reduced input tax credit”. Other Australian terms are retained. Exemptions are referred to as “input taxed” (exempt without credit) and GST-free (exempt with credit). The word “enterprise”, which performs the role of “economic activity” or “taxable activity” in other laws, is used in contradistinction to those other terms, because Australia includes the activities of the public sector and non-profit bodies. The term “business” should be read as applying to enterprises generally, unless otherwise specified. The word “entity” is used interchangeably with “person”, although the law uses “entity” because GST applies to partnerships, trusts, superannuation funds, some sub-entities, and other entities that do not have legal personality and so are not “persons”. The term “time of supply” is occasionally used even though it does not appear in the Australian law, which instead uses the concept of “attribution” for the rules specifying the tax period in which output tax and input tax should be accounted for. Finally, the term “taxable supply” means a supply on which GST is imposed and does not include input taxed or GST-free supplies." In General titles. IBFD, 2014. http://dx.doi.org/10.59403/3k7xgkj002.

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Reports on the topic "Superannuation funds"

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Government Savings Bank of New South Wales - Sydney (Head Office) - Chief Inspector's Department - Staff Records - State Superannuation Fund - 1919-1935. Reserve Bank of Australia, 2023. http://dx.doi.org/10.47688/rba_archives_2006/22214.

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