Discretion and assumption choices for closed supplementary pension plans
ABSTRACT This study investigates whether defined benefit (DB) plans and variable contribution (VC) plans of Brazilian closed supplementary pension funds (CSPF) present indications of discretion in the assumptions used in actuarial evaluations. Even though discretionary behavior by managers has been...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade de São Paulo
2025-04-01
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| Series: | Revista Contabilidade & Finanças |
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772025000100508&lng=en&tlng=en |
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