A Reporting Strictness Index for Pension Funds

18 Pages Posted: 14 Jul 2013

See all articles by Fieke van der Lecq

Fieke van der Lecq

Vrije Universiteit Amsterdam

Jairo Rivera-Rozo

Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)

Onno W. Steenbeek

Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE); APG All Pensions Group

Date Written: June 30, 2013

Abstract

The structure and organization of pension systems vary considerably across countries. Pension fund regulation and supervision are two characteristics of pension systems that exemplify such variation. This paper provides a structured approach to measure cross-country differences in the intensity and strictness of pension fund reporting requirements.

Keywords: pension funds, supervision, reporting requirements, transparency

JEL Classification: G23, G28, L51

Suggested Citation

van der Lecq, Fieke and Rivera-Rozo, Jairo and Steenbeek, Onno W., A Reporting Strictness Index for Pension Funds (June 30, 2013). Available at SSRN: https://ssrn.com/abstract=2293562 or http://dx.doi.org/10.2139/ssrn.2293562

Fieke Van der Lecq

Vrije Universiteit Amsterdam ( email )

De Boelelaan 1105
Amsterdam, 1081HV
Netherlands

Jairo Rivera-Rozo

Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) ( email )

P.O. Box 1738
3000 DR Rotterdam, NL 3062 PA
Netherlands

Onno W. Steenbeek (Contact Author)

Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) ( email )

Dept. of Finance, H14-1
P.O. Box 1738
3000 DR Rotterdam, 3000DR
Netherlands
+31-10-4081400 (Phone)
+31-10-4089165 (Fax)

HOME PAGE: http://people.few.eur.nl/steenbeek/

APG All Pensions Group ( email )

Gustav Mahlerplein 3
P.O. Box 75283
1070 AG Amsterdam
Netherlands
+31-20-6049122 (Phone)
+31-20-4059176 (Fax)

HOME PAGE: http://www.apg.nl

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