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JEL Code: J32
68,327 Total downloads
Showing Papers 1 - 50 of 630
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Public Pension Plan Reform: The Legal Framework
Education, Finance & Policy, Vol. 5, 2010, Minnesota Legal Studies Research No. 10-13
Amy Monahan
University of Minnesota - Twin Cities - School of Law
Date Posted: March 24, 2010
Accepted Paper Series
2311 downloads
Economic and Industry Determinants of Accounting Method Choice
Robert M. Bowen ,
Larry DuCharme and
D. Shores
University of San Diego - School of Business
,
University of Washington
and
University of Washington - Department of Accounting
Date Posted: June 27, 2000
Working Paper Series
1638 downloads
The Subjective and Objective Evaluation of Incentive Stock Options
Yale ICF Working Paper No. 02-07
Jonathan E. Ingersoll Jr.
Yale School of Management - International Center for Finance
Date Posted: April 15, 2002
Working Paper Series
1450 downloads
Tax Systems in European Union Countries
OECD Economics Working Paper No. 301
Isabelle Joumard
Organization for Economic Co-Operation and Development (OECD) - Economics Department (ECO)
Date Posted: July 29, 2001
Working Paper Series
1366 downloads
Capital Structure and Financing Decisions: New Test for Pecking Order Theory
Robert Aldo Iquiapaza
,
Antônio Artur de Souza
and
AMARAL, H. F. Sr.
Federal University of Minas Gerais (UFMG) - Center for Post Graduation and Research in Administration (CEPEAD)
,
CEPEAD - UFMG
and
CEPEAD - UFMG
Date Posted: June 10, 2007
Working Paper Series
1230 downloads
The Insider-Outsider Theory: A Survey
IZA Discussion Paper No. 534
Assar Lindbeck and
Dennis J. Snower
Stockholm University - Institute for International Economic Studies (IIES)
and
University of Kiel - Institute for World Economics (IfW)
Date Posted: August 21, 2002
Working Paper Series
1189 downloads
Will Employers Undermine Health Care Reform by Dumping Sick Employees?
Virginia Law Review, Vol. 97, p. 125, 2011, Minnesota Legal Studies Research Paper No. 10-37
Amy Monahan
and
Daniel Schwarcz
University of Minnesota - Twin Cities - School of Law
and
University of Minnesota Law School
Date Posted: August 02, 2010
Last Revised: May 04, 2011
Accepted Paper Series
1062 downloads
The Joint Design of Unemployment Insurance and Employment Protection: A First Pass
MIT Department of Economics Working Paper No. 04-15
Olivier J. Blanchard and
Jean Tirole
Massachusetts Institute of Technology (MIT) - Department of Economics
and
University of Toulouse 1 - Industrial Economic Institute (IDEI)
Date Posted: April 07, 2004
Working Paper Series
917 downloads
Company Stock in Pension Plans: How Costly Is It?
Harvard Business School Working Paper No. 02-058; AFA 2003 Washington, DC Meetings, HBS Finance Working Paper No. 02-058
Lisa K. Meulbroek
Claremont Colleges - Robert Day School of Economics and Finance
Date Posted: March 20, 2002
Working Paper Series
799 downloads
Contours of Employment Protection Reform
MIT Department of Economics Working Paper No. 03-35
Olivier J. Blanchard and
Jean Tirole
Massachusetts Institute of Technology (MIT) - Department of Economics
and
University of Toulouse 1 - Industrial Economic Institute (IDEI)
Date Posted: November 05, 2003
Working Paper Series
698 downloads
Choice Architecture and Retirement Saving Plans
Shlomo Benartzi ,
Ehud Peleg
and
Richard H. Thaler
University of California at Los Angeles
,
University of California, Los Angeles (UCLA) - Anderson School of Management
and
University of Chicago - Booth School of Business
Date Posted: July 11, 2007
Last Revised: February 21, 2011
Working Paper Series
685 downloads
Cash Balance Pension Plan Conversions: An Analysis of Motivations and Pension Costs
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Julia D'Souza ,
John Jacob and
Barbara A. Lougee
Cornell University - Department of Accounting
,
University of Colorado at Boulder - Department of Accounting
and
University of San Diego - School of Business Administration
Date Posted: May 16, 2004
Last Revised: December 19, 2012
Working Paper Series
669 downloads
Ubiquitous Human Computing
Oxford Legal Studies Research Paper No. 32/2008
Jonathan Zittrain
Harvard Law School and Kennedy School
Date Posted: June 04, 2008
Working Paper Series
644 downloads
Finance and Labor: Perspectives on Risk, Inequality, and Democracy
Sanford M. Jacoby
University of California, Los Angeles
Date Posted: October 25, 2007
Last Revised: December 30, 2009
Working Paper Series
608 downloads
An Evolving Pension System: Trends in Defined Benefit and Defined Contribution Plans
EBRI Issue Brief, No. 249, September 2002
David Rajnes
affiliation not provided to SSRN
Date Posted: November 20, 2002
Accepted Paper Series
572 downloads
Why is Unemployment in France So High?
IMF Working Paper No. 94/58
Reza Moghadam
affiliation not provided to SSRN
Date Posted: February 15, 2006
Working Paper Series
563 downloads
Labor Contracts and Flexibility: Evidence from a Labor Market Reform in Spain
Victor Aguirregabiria and
Cesar Alonso-Borrego
University of Toronto - Department of Economics
and
Universidad Carlos III de Madrid - Department of Economics
Date Posted: July 05, 1999
Last Revised: February 12, 2009
Working Paper Series
520 downloads
Have Changes in Pension Accounting Changed Pension Provision? A Review of the Evidence
Accounting and Business Research, Vol. 39, No. 3, 2009
Paraskevi Vicky Kiosse
and
Ken V. Peasnell
Lancaster University - Department of Accounting and Finance
and
Lancaster University - Department of Accounting and Finance
Date Posted: March 28, 2009
Accepted Paper Series
517 downloads
Social Security and Retirement
Center for Retirement Research Working Paper No. 2000-11
Courtney Coile and
Jonathan Gruber
Wellesley College - Department of Economics
and
Massachusetts Institute of Technology (MIT) - Department of Economics
Date Posted: January 01, 2001
Working Paper Series
503 downloads
Longevity Risk and Private Pensions
OECD Working Paper on Insurance and Private Pensions No. 3
Pablo Antolin
Organisation for Economic Cooperation and Development, OECD
Date Posted: February 08, 2007
Working Paper Series
494 downloads
Market-Related Values and Pension Accounting
Paquita Y. Davis-Friday ,
Jeffrey S. Miller and
H. Fred Mittelstaedt
CUNY-Baruch College
,
University of Notre Dame - Department of Accountancy
and
University of Notre Dame
Date Posted: February 02, 2005
Working Paper Series
479 downloads
Tasks and Heterogeneous Human Capital
Shintaro Yamaguchi
McMaster University - Department of Economics
Date Posted: April 09, 2009
Last Revised: May 13, 2011
Working Paper Series
455 downloads
Reforming Labor Market Institutions: Unemployment Insurance and Employment Protection
MIT Department of Economics Working Paper No. 04-38
Olivier J. Blanchard
Massachusetts Institute of Technology (MIT) - Department of Economics
Date Posted: November 19, 2004
Working Paper Series
447 downloads
Scriveners’ Errors, Drafting Errors, Operational Failures, Retroactive Amendments, Reformations, ERISA, and the Tax Qualification of Pension Plan Trusts, Part I
Tax Management Weekly Report, Vol. 31, No. 2, p. 34, January 9, 2012
Albert Feuer
Law Offices of Albert Feuer
Date Posted: January 12, 2012
Last Revised: January 18, 2012
Working Paper Series
444 downloads
Comparing Judicial Compensation: Apples, Oranges, and Cherry-Picking
Reed Watson
and
Matthew W. Wolfe
Duke University - School of Law
and
Duke University - School of Law
Date Posted: March 18, 2008
Last Revised: April 24, 2008
Working Paper Series
417 downloads
DC Pension Fund Best-practice Design and Governance
Gordon L. Clark and
Roger Urwin
Oxford University - Center for the Environment
and
Towers Watson
Date Posted: August 04, 2010
Last Revised: September 22, 2010
Working Paper Series
398 downloads
The Effect of Health Reform on Public and Private Insurance in the Long Run
Steven D. Pizer
,
Austin Frakt
and
Lisa Iezzoni
Boston University - School of Public Health
,
Government of the United States of America - Department of Veterans Affairs (VA)
and
Harvard Medical School
Date Posted: March 10, 2011
Working Paper Series
387 downloads
Getting it Right: Empirical Evidence and Policy Implications from Research on Public-Sector Unionism and Collective Bargaining
David Lewin ,
Thomas A. Kochan ,
Joel Cutcher-Gershenfeld
,
Teresa Ghilarducci ,
Harry C. Katz ,
Jeffrey Keefe
,
Daniel J. B. Mitchell ,
Craig A. Olson ,
Saul A. Rubinstein and
Christian E. Weller
University of California, Los Angeles (UCLA) - Anderson School of Management
,
Massachusetts Institute of Technology (MIT) - Sloan School of Management
,
LER, University of Illinois, Urbana-Champaign
,
University of Notre Dame - Department of Economics
,
Cornell University - School of Industrial and Labor Relations
,
Rutgers, The State University of New Jersey - School of Management and Labor Relations
,
Anderson School of Management
,
University of Illinois at Urbana-Champaign - School of Labor & Employment Relations
,
Rutgers, The State University of New Jersey - Labor Program
and
University of Massachusetts Boston - Department of Public Policy and Public Affairs
Date Posted: March 28, 2011
Working Paper Series
381 downloads
Who is Entitled to Survivor Benefits from ERISA Plans?
John Marshall Law Review, Vol. 40, No. 3, p. 919, Spring 2007
Albert Feuer
Law Offices of Albert Feuer
Date Posted: January 26, 2008
Last Revised: May 01, 2008
Accepted Paper Series
370 downloads
Salary or Benefits?
Paul Oyer
Stanford Graduate School of Business
Date Posted: December 23, 2004
Working Paper Series
369 downloads
The Costs of Wrongful-Discharge Laws
MIT Dept. of Econ. Working Paper No. 02-41; Stanford Law & Econ. Olin Working Paper No. 243; Stanford Law School, Public Law Research Paper No. 49
David Autor ,
John J. Donohue III and
Stewart J. Schwab
Massachusetts Institute of Technology (MIT) - Department of Economics
,
Stanford Law School
and
Cornell Law School
Date Posted: November 29, 2002
Working Paper Series
365 downloads
The Public Pension Crisis
Washington & Lee Law Review, Vol. 70, No. 1, Boston Univ. School of Law, Public Law Research Paper No. 12-48
Jack Michael Beermann
Boston University School of Law
Date Posted: August 18, 2012
Last Revised: September 24, 2012
Accepted Paper Series
365 downloads
Comparing Costs and Risks of Retirement Plans for Sponsors
Gaobo Pang
and
Mark J. Warshawsky
Towers Watson
and
Social Security Advisory Board
Date Posted: June 18, 2010
Last Revised: September 22, 2012
Working Paper Series
361 downloads
Outsourcing at Will: The Contribution of Unjust Dismissal Doctrine to the Growth of Employment Outsourcing
MIT Department of Economics Working Paper No. 01-32
David Autor
Massachusetts Institute of Technology (MIT) - Department of Economics
Date Posted: September 24, 2001
Working Paper Series
357 downloads
Pension Fund Regulation and Risk Management: Results from an Alm Optimisation Exercise
Juan Yermo
Organization for Economic Co-Operation and Development (OECD)
Date Posted: August 13, 2008
Working Paper Series
355 downloads
Scriveners’ Errors, Drafting Errors, Operational Failures, Retroactive Amendments, Reformations, ERISA, and the Tax Qualification of Pension Plan Trusts, Part II
Tax Management Weekly Report, Vol. 31, No. 3, p. 75, 2012
Albert Feuer
Law Offices of Albert Feuer
Date Posted: January 18, 2012
Last Revised: February 07, 2012
Accepted Paper Series
353 downloads
The Retirement Decision: Current Influences on the Timing of Retirement among Older Workers
PENSION FUND RISK MANAGEMENT: FINANCIAL AND ACTUARIAL MODELING, Ch. 13, M. Micocci, G. Gregoriou, G. Masala, Chapman and Hall, January 2010
Gaobo Pang
,
Mark J. Warshawsky and
Ben Weitzer
Towers Watson
,
Social Security Advisory Board
and
Towers Watson
Date Posted: December 20, 2007
Last Revised: September 29, 2009
Accepted Paper Series
350 downloads
How Will Defined Contribution Pension Plans Affect Retirement Income?
Andrew A. Samwick and
Jonathan S. Skinner
Dartmouth College - Department of Economics
and
Dartmouth College - Department of Economics
Date Posted: June 13, 1998
Working Paper Series
346 downloads
Fairness as a Non-Monetary Performance Incentive
Theresa Libby
University of Waterloo - School of Accounting and Finance
Date Posted: December 02, 1996
Working Paper Series
331 downloads
The Performance of Analysts with a CFA Designation: The Role of Human-Capital and Signaling Theories
Gus De Franco
and
Yibin Zhou
University of Toronto - Rotman School of Management
and
University of Texas at Dallas - School of Management
Date Posted: October 05, 2007
Working Paper Series
324 downloads
Portfolio Choice, Trading, and Returns in a Large 401(k) Plan
Center for Retirement Research Working Paper No. 2000-06
Pierluigi Balduzzi ,
Julie Agnew and
Annika E. Sundén
Boston College - Carroll School of Management
,
College of William and Mary - Mason School of Business
and
Stockholm University - Swedish Institute for Social Research (SOFI)
Date Posted: November 29, 2000
Working Paper Series
312 downloads
The Determinants and Consequences of Financial Education in the Workplace: Evidence from a Survey of Households
Stanford Working Paper #96-007
B. Douglas Bernheim and
Daniel M. Garrett
Stanford University - Department of Economics
and
Cornerstone Research
Date Posted: December 04, 1996
Working Paper Series
309 downloads
Disaggregated TIPS: The Case for Disaggregating Inflation-linked Bonds into Bonds Linked to Narrower CPI Components
William W. Jennings
U.S. Air Force Academy - Department of Management
Date Posted: September 14, 2004
Working Paper Series
304 downloads
Hipaa as a Political Football and its Impact on Informal Discovery in Employment Law Litigation
Penn State Law Review, Vol. 111, p. 137, 2006
Brian K. Powell
and
Richard A. Bales
Northern Kentucky University - Salmon P. Chase College of Law
and
Northern Kentucky University - Salmon P. Chase College of Law
Date Posted: April 14, 2006
Last Revised: May 24, 2009
Accepted Paper Series
302 downloads
Individual Account Investment Options and Portfolio Choice: Behavioral Lessons from 401(k) Plans
Jeffrey R. Brown and
Scott J. Weisbenner
University of Illinois College of Law
and
University of Illinois at Urbana-Champaign - Department of Finance
Date Posted: December 15, 2004
Working Paper Series
300 downloads
Optimizing the Equity-Bond-Annuity Portfolio in Retirement: The Impact of Uncertain Health Expenses
Insurance: Mathematics and Economics, 2009
Gaobo Pang
and
Mark J. Warshawsky
Towers Watson
and
Social Security Advisory Board
Date Posted: December 20, 2007
Last Revised: September 28, 2009
Working Paper Series
299 downloads
The Takeover Process Revisited: An Emphasis on the Incumbent Manager Role
EFMA 2001 Lugano Meetings
Thierry Chauveau and
Constance Phelizon
National Center for Scientific Research (CNRS)
and
University of California, Berkeley - Department of Economics
Date Posted: April 16, 2001
Working Paper Series
293 downloads
Labour Market Flexibility and Employment Protection Regulation in the Baltic States
IZA Discussion Paper No. 1147
Raul Eamets
and
Jaan Masso
University of Tartu - Faculty of Economics and Business Administration
and
University of Tartu - Faculty of Economics and Business Administration
Date Posted: June 01, 2004
Working Paper Series
287 downloads
A Model of the Informal Economy in the Transition Setting
Simon John Commander and
Andrei Tolstopiatenko
London Business School
and
World Bank
Date Posted: February 07, 1999
Working Paper Series
280 downloads
Diabetes Treatments and Moral Hazard
Journal of Law and Economics, Vol. 50, p. 519, 2007, FSU College of Law, Law and Economics Paper No. 05-21, FSU College of Law, Public Law Research Paper No. 159
Jonathan Klick and
Thomas Stratmann
University of Pennsylvania Law School
and
George Mason University - Buchanan Center Political Economy
Date Posted: July 23, 2005
Last Revised: January 29, 2010
Accepted Paper Series
280 downloads
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