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Show Results For
- All HBS Web
(496)
- People (1)
- News (118)
- Research (302)
- Events (1)
- Multimedia (6)
- Faculty Publications (202)
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- 2014
- Working Paper
Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules
By: Abigail Allen and Reining Petacchi
We examine the lobbying behavior of state governments in the development of recently issued public pension accounting standards GASB 67 and 68. Consistent with opportunistic motivations, we find that states' opposition to the liability increasing provisions embedded in... View Details
Allen, Abigail, and Reining Petacchi. "Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules." Harvard Business School Working Paper, No. 15-043, December 2014.
- September 1997 (Revised October 1997)
- Case
French Pension System, The: On the Verge of Retirement?
By: David A. Moss, Anne Dias and Bertrand O. Stephann
Surveys the French pension system, its particular institutional characteristics, and some of the critical challenges and opportunities facing French reformers. Like almost every other industrialized country, France has a large pay-as-you-go public pension system that... View Details
- April 1980 (Revised February 1982)
- Case
National Instrument Company Pension Fund (B)
By: Jay O. Light
Keywords: Investment Funds
Light, Jay O. "National Instrument Company Pension Fund (B)." Harvard Business School Case 280-089, April 1980. (Revised February 1982.)
- August 19, 2012
- Article
A Realistic Discount Rate for Pensions
By: Robert C. Pozen and Theresa Hamacher
- October 23, 2011
- Article
Design Key to Canada's Pension Plan
By: Robert C. Pozen
Pozen, Robert C. "Design Key to Canada's Pension Plan." Financial Times (October 23, 2011).
- February 2006 (Revised April 2006)
- Teaching Note
General Motors U.S. Pension Funds (TN)
By: Luis M. Viceira
- 2006
- Chapter
Strategic Asset Allocation for Pension Plans
By: John Y. Campbell and Luis M. Viceira
Campbell, John Y., and Luis M. Viceira. "Strategic Asset Allocation for Pension Plans." In The Oxford Handbook of Pensions and Retirement Income, edited by Gordon Clark, Alicia Munnell, and Michael Orszag. Oxford University Press, 2006.
- 01 Dec 1985
- Conference Presentation
Risk Sharing and Corporate Pension Policy
By: André Perold and Jay O. Light
- 2010
- Chapter
Pension Fund Design in Developing Economies
By: Luis M. Viceira
Viceira, Luis M. "Pension Fund Design in Developing Economies." In Evaluating the Financial Performance of Pension Funds, edited by Richard Hinz, Heinz P. Rudolph, Pablo Antolin, and Juan Yermo. World Bank, 2010.
- November 2002
- Article
Pension Equity Charges: A New Concern
By: David F. Hawkins
Hawkins, David F. "Pension Equity Charges: A New Concern." Accounting Bulletin, no. 111 (November 2002). (corrected.)
- April 1980 (Revised August 1980)
- Case
National Instrument Company Pension Fund (A)
By: Jay O. Light
Keywords: Finance
Light, Jay O. "National Instrument Company Pension Fund (A)." Harvard Business School Case 280-083, April 1980. (Revised August 1980.)
- April 1999
- Case
French Pension System, The: On The Verge Of Retirement? (Abridged)
By: David A. Moss
Surveys the French pension system, its particular institutional characteristics, and some of the critical challenges and opportunities facing French reformers. Like almost every other industrialized country, France has a large pay-as-you-go public pension system that... View Details
Keywords: Retirement; Governing Rules, Regulations, and Reforms; Policy; Economic Growth; Economics; Capital Markets; Wages; Public Administration Industry; France
Moss, David A. "French Pension System, The: On The Verge Of Retirement? (Abridged)." Harvard Business School Case 799-143, April 1999.
- February 2014 (Revised November 2015)
- Case
APG Group: Managing Pensions for the Future
By: Luis M. Viceira and Elena Corsi
Viceira, Luis M., and Elena Corsi. "APG Group: Managing Pensions for the Future." Harvard Business School Case 214-087, February 2014. (Revised November 2015.)
- June 2007 (Revised January 2008)
- Background Note
The U.S. Retirement Savings Market and the Pension Protection Act of 2006
By: Luis M. Viceira and Helen Tung
Provides an overview of the evolution of the private retirement savings market in the U.S. since 1990; the management and administration of defined-contribution (DC) plans; the existing evidence about the investment and savings decisions of participants in DC plans;... View Details
Keywords: Investment; Personal Finance; Saving; Government Legislation; Retirement; Business and Government Relations; Financial Services Industry; United States
Viceira, Luis M., and Helen Tung. "The U.S. Retirement Savings Market and the Pension Protection Act of 2006." Harvard Business School Background Note 207-130, June 2007. (Revised January 2008.)
- December 2018
- Supplement
Asset Allocation at the Cook County Pension Fund
- February 2003 (Revised November 2003)
- Exercise
Accounting for Pensions at General Motors Corporation (A)
By: David F. Hawkins and Jacob Cohen
A potential investor in General Motors is gathering information about investment in General Motor's stock. The investigation leads the investor to review the General Motor's Web site and several CNBC interviews of General Motors' executives. View Details
Keywords: Investment; Accounting; Compensation and Benefits; Financial Services Industry; Auto Industry; Accounting Industry
Hawkins, David F., and Jacob Cohen. "Accounting for Pensions at General Motors Corporation (A)." Harvard Business School Exercise 103-052, February 2003. (Revised November 2003.)
- 2004
- Working Paper
Earnings Manipulation, Pension Assumptions and Managerial Investment Decisions
By: Daniel B. Bergstresser, Mihir A. Desai and Joshua Rauh
Bergstresser, Daniel B., Mihir A. Desai, and Joshua Rauh. "Earnings Manipulation, Pension Assumptions and Managerial Investment Decisions." NBER Working Paper Series, No. w10543, June 2004.
- 10 Jan 2005
- What Do You Think?
Public Pension Reform: Does Mexico Have the Answer?
opinion is that the Administration should be candid and recognize that social security is a TAX used to fund a basic retirement benefit—the pension equivalent of food stamps. Higher income retirees should not receive a social security... View Details