Table of contents
A SURVEY OF CURRENT PENSION FUND ISSUES
Edward J. ZychowiczThis issue of Managerial Finance brings together five papers that explore the manifold dimensions of pension issues. The papers document and explain the dynamic changes occurring…
Mutual Fund Investing Through Employer‐Sponsored Pension Plans: Investor Knowledge and Policy Implications
Gordon J. Alexander, Jonathan D. Jones, Peter J. NigroThe flow of cash funds from employer‐sponsored pension plans into mutual funds has been an important driving force behind the mutual fund industry's unprecedented recent growth…
The Effect of Regulatory Change on Pension Funding Determinants
Jeffrey A. Manzi, Richard J. CurcioPension theory suggests and empirical tests indicate that optimal funding levels for defined benefit plans are determined on the basis of risk, taxes, and capital availability…
Pension Choice: An Analysis of U.S. Corporate Financial Characteristics and Post‐Reversion Pension Plan Formation
Edward J. ZychowiczThis paper examines the formation of pension plans from a corporate finance perspective. The theoretical underpinnings for selecting a defined‐benefit or defined‐contribution plan…
Managerial Ownership and Termination of Overfunded Pension Plans associated with Financial Weakness
Zahid Iqbal, Shekar Shetty, Joseph Haley, Maliyakkal JayakumarTerminations of overfunded pension plans may strengthen a financially‐weak firm. When manager's interests are aligned with shareholder's, either through high levels of stock…
Survey on the Privatization of Social Security in Latin America: Pension Funds à la Chile?
Harvey Arbeláaez, Claudio D. MilmanThis paper surveys the social security system in several Latin American countries. Specifically, the cases of Bolivia and Brazil are documented in order to determine if the…
ISSN:
0307-4358e-ISSN:
1758-7743ISSN-L:
0307-4358Online date, start – end:
1975Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Don Johnson