In this paper, we examine case studies from three different areas of insurance practice:
health care, workers' compensation, and group term life. These different case studies …

Based on a sample of 3207 firm-year observations for the years 2005–2013, we investigate
how stock-listed companies in France, Germany and the UK use two discretionary choices in …

We use a panel data set of UK-listed companies over the period 2005–2009 to analyse the
actuarial assumptions used to value pension plan liabilities under IAS 19. The valuation …

The funding position of the Pension Benefit Guaranty Corporation (PBGC), the US
government enterprise that insures accrued benefits in private pension plans, has …

This study analyzes the actual role of real estate in pension plan investment portfolios by
examining 1991 asset allocations for 159 pension plans. First, a review of recent theoretical …

This paper analyses pension accounting choice in Germany for firms using IFRS or US
GAAP. It shows that firms choose the pension discount rate and the treatment of actuarial …

Statement of Standard Accounting Practice (SSAP) 24 required, for the first time, particular
levels of disclosure in relation to firms' pension arrangements. Whilst this was a major step …

A detailed review of the pension related provisions of OBRA are provided and their effects
on annual funding requirements are examined. The analysis demonstrates that OBRA has …

We analyse the choice of European companies between different methods of accounting for
actuarial gains and losses according to IAS 19. According to our results, the immediate effect …

The relation between defined‐benefit (DB) pension discount rates and funding status is
more complex than it might first appear. Existing evidence suffers from estimation biases that …