A Reporting Strictness Index for Pension Funds
18 Pages Posted: 14 Jul 2013
Date Written: June 30, 2013
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: Suggested Citation