2015 Fiscal Year Final Research Report
Efficient Corporate Pension System: Empirical Studies using Cross-Country Data
| Project/Area Number |
24730366
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Commerce
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| Research Institution | Tokyo Keizai University |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2016-03-31
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| Keywords | 企業年金 / 退職給付会計 / 企業価値評価 / 経営財務 / 企業金融 |
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| Outline of Final Research Achievements |
In this study, we empirically examined the incentive mechanism for the design and operation of the pension plan at the corporate level as follows. (1) What are incentives that firms (plan sponsors) make choice of pension plans? (2) What are incentives for firms (plan sponsors)regarding the pension investment and the funding policy? (3) How does the stock market values pension assets and liabilities? Or, do financial markets offer an adequate feedback mechanism of incentives to build an efficient corporate pension system?
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| Free Research Field |
金融・ファイナンス 保険
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