Managerial Finance

Category:

Accounting and Finance

Table Of Contents: Volume 6 Issue 3

Accounting for Pension Costs

J.M Young

This paper explores the background to the work of the Accounting Standards Committee in attempting to formulate an accounting standard on pension costs for the United…

Managerial Participation by Pension Funds and Other Financial Institutions

Norman Cuthbert, Richard Dobbins

Pension funds are rapidly acquiring voting control of UK quoted companies. Who, if anybody, should have the legal right to use the votes attached to pension fund…

Portfolio Management for Pension Funds

Stephen Witt, Richard Dobbins

The implications of modern portfolio theory for pension fund investment management are examined and compared with actual behaviour. It appears that the extent to which…

The Impact of Pension Costs on Corporate Performance

David Fanning

Highlighting the likely development of substantial actuarial deficits in pension funds providing final salary‐linked retirement benefits, this paper draws attention to the…

Pension Fund Initiatives in Development and Innovation

David Fanning

This article discusses the activities of some leading pension funds in providing money for business and commerce, especially the smaller company sector, and outlines ways…

The Growth and Development of Occupational Pension Funds

David Fanning

This paper gives an account of the growth and impact of pension funds in the United Kingdom, describing the marked growth in scheme membership and in the influence and…

ISSN:

0307-4358

Online date, start – end:

1975

Copyright Holder:

Emerald Publishing Limited

Open access:

hybrid

Editor:

  • Professor Don Johnson