| Project/Area Number |
25380399
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Money/ Finance
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| Research Institution | Prefectural University of Hiroshima |
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Principal Investigator |
Murakami Keiko 県立広島大学, 経営情報学部, 准教授 (90325142)
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| Research Collaborator |
NISHIMURA Yoshiko 京都産業大学, 経済学部, 教授 (90319442)
NISHIDA Sayuri 東海大学, 政治経済学部, 准教授 (80390285)
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| Project Period (FY) |
2013-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2014: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 企業年金 / 退職給付制度 / 企業型確定拠出年金 / 確定給付企業年金 / キャッシュバランスプラン / 確定拠出年金 / 年金ガバナンス / ロジット分析 |
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| Outline of Final Research Achievements |
The aim of this study is to identify the characteristics of companies according to the corporate pension plans they have adopted. The results of the analysis are as follows: The determinants of defined-contribution pension plan adoption among the listed companies might vary according to the stage of defined-contribution system development. There is no difference in terms of return on asset, company scale, and pension deficit ratio between unlisted companies that have and have not adopted defined-contribution pension plan or cash balance pension plans. Meanwhile, there are differences in terms of company scale and pension deficit ratio between unlisted companies that have and have not adopted defined-benefit pension plan.
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