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- Title
An Analysis of the Investment Decision of Defined Benefit Pension Funds From the Corporate Perspective.
- Authors
Kemp, Robert S.; Graham, Sharon; Marshall Jr., S. Brooks
- Abstract
Concern about the theoretical and pragmatic issues of investing pension fund assets has grown to new heights. This study examines the relationship of the pension fund and its corporate sponsor from the corporate perspective. A questionnaire methodology, is used. The major finding of this research is that pension investing decisions are not based on a single criterion or completely dominated by a single party. Employee and shareholder interests are balanced. The chief financial officer is the major force in selling investment objectives. The tax shield of the pension contribution is of utmost importance. Pension fund investing is not restricted to debt.
- Publication
Benefits Quarterly, 1986, Vol 2, Issue 1, p18
- ISSN
8756-1263
- Publication type
Academic Journal