Discretion and assumption choices for closed supplementary pension plans

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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Bibliographic Details
Main Authors: Rudolph Fabiano Alves Pedroza Teixeira, Adriano Rodrigues, Marcelo Alvaro da Silva Macedo
Format: Article
Language:English
Published: Universidade de São Paulo 2025-04-01
Series:Revista Contabilidade & Finanças
Subjects:
discretion
DB plans
VC plans
assumptions
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772025000100508&lng=en&tlng=en
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