Actuarial Present Value Press Articles

Atlantic Economic Journal - The valuation effect of accounting standard 158 on firms with high and low financial risk

March 1, 2011 --

Introduction

In this paper we report the results of a study on the impact of SFAS 158. Enacted in 2006, SFAS 158 changed the...

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Academy of Accounting and Financial Studies Journal - Has the adoption of SFAS 158 caused firms to underestimate pension liability? A preliminary study of the financial reporting impact of SFAS 158

October 1, 2010 --

INTRODUCTION

In this study we provide preliminary results about the impact of SFAS 158 on discount rates used to estimate defined-...

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Healthcare Financial Management - Reflections on stepping up: as I listened to the many informative and thought-provoking presentations during this year's ANI, I noticed two reactions from the participants

August 1, 2010 --

The first was worry. Many of the presenters identified the unbelievable array of challenges facing the United States, especially the growing...

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Business Wire - A.M. Best Presents at the Society of Actuaries Conference

February 10, 2009 -- OLDWICK, N.J. -- Raj Guttha, manager of rating criteria and rating relations, of A.M. Best Co. is participating in the Society of Actuaries...

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Economic Inquiry - An experimental test on retirement decisions

July 1, 2007 -- As part of the current debate on the reform of pension systems, this paper presents an original experimental test where subjects face three...

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