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Influence of the sponsor's financial situation on the allocation of pension plan assets

Abstract The objective was to investigate the factors related to the financial situation of sponsors that can be associated with the decision to allocate the assets of the defined benefit plans of Brazilian closed supplementary pension entities in the annual period from 2013 to 2019. Previous resear...

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Autori principali: Sheila Sayuri Kataoka, Charles Ulises de Montreuil Carmona
Natura: Artigo
Lingua:Inglês
Pubblicazione: Universidade de São Paulo 2024-06-01
Serie:Revista Contabilidade & Finanças
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Accesso online:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772024000100508&tlng=pt
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