English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 62797/95867 (66%)
造访人次 : 3742803      在线人数 : 544
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜寻范围 查询小技巧:
  • 您可在西文检索词汇前后加上"双引号",以获取较精准的检索结果
  • 若欲以作者姓名搜寻,建议至进阶搜寻限定作者字段,可获得较完整数据
  • 进阶搜寻


    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/24770


    题名: The funding for a Defined Benefit (DB) pension plan based on the fair valuation of the plan's insolvency risk
    作者: Chen, Chao-liang
    贡献者: 淡江大學經濟學系
    日期: 2005-08-01
    上传时间: 2009-11-30 18:36:22 (UTC+8)
    出版者: Taylor & Francis
    摘要: This study provides a contingent claims valuation approach model to value a sponsor's claim on a salary-related, defined benefit (DB) pension plan. The model is further developed to numerically estimate a suggested optimal contribution cost that allows the sponsor to fairly bear the risk of the plan's insolvency. The results demonstrate that the traditional actuarial valuation underestimates the cost of pension benefits, and that the normal contribution cost is not enough for the sponsor to fairly charge the value of bearing the plan's insolvency.
    關聯: Applied Economics 37(14), pp.1623-1633
    DOI: 10.1080/00036840500215279
    显示于类别:[經濟學系暨研究所] 期刊論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    0KbUnknown314检视/开启
    index.html0KbHTML151检视/开启
    The funding for a Defined Benefit DB pension plan based on the fair valuation of the plan s insolvency risk.pdf236KbAdobe PDF1检视/开启

    在機構典藏中所有的数据项都受到原著作权保护.

    TAIR相关文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回馈