Management and Disclosures of Risks in Pension Schemes of Different Types of Organisations
LUO, QINWEN (2010) Management and Disclosures of Risks in Pension Schemes of Different Types of Organisations. [Dissertation (University of Nottingham only)] (Unpublished)
This study aims to examine the relationship between the level of risk disclosure particularly on pension schemes within annual reports and the influencing factors such as characteristics. The increasing risks behind the pension schemes draw the attention to the necessity of acquiring high level of pension risk disclosures within annual reports. By doing this, both organisations can benefit from reducing cost of capital and investors can have more information to make investment decisions.
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