Concepedia

Pension Smoothing

Pension Smoothing is an accounting method that systematically reduces the volatility of pension expense recognition by spreading the effects of actuarial gains and losses over multiple periods rather than reflecting them immediately in financial statements.

18

Publications

568

Citations

28

Authors

24

Institutions

Publications per year

2017–2026

2

Variants

Pension Expense Smoothing

Parents

Publications

18

Fair-value pension accounting

Rebecca N. Hann, Frank Heflin, K.R. Subramanayam · Journal of Accounting and Economics · 2007 · 153 citations

, , +11

Return smoothing mechanisms in life and pension insurance: Path-dependent contingent claims

Montserrat Guillén, Peter Løchte Jørgensen, Jens Perch Nielsen · Insurance Mathematics and Economics · 2005 · 71 citations

, , +13

Ageing and the tax implied in public pension schemes: simulations for selected OECD countries

Robert Fenge, Martin Werding · Fiscal Studies · 2004 · 53 citations

, , +16

Fair-Value Pension Accounting

Rebecca N. Hann, Frank Heflin, K.R. Subramanyam · SSRN Electronic Journal · 2006 · 52 citations · Full text

, , +11

Pension saving schemes with return smoothing mechanism

Oskar Goecke · Insurance Mathematics and Economics · 2013 · 36 citations

, , +10

1–5 of 18

Authors

28

  1. PL
    Peter Løchte Jørgensen

    Aarhus University, Denmark

    4 publications · 115 citations

    4

    h-index

  2. RN
    Rebecca N. Hann

    University of Southern California, United States

    2 publications · 205 citations

    2

    h-index

  3. FH
    Frank Heflin

    University of Georgia, United States

    2 publications · 205 citations

    2

    h-index

  4. RF
    Robert Fenge

    Ifo Institute for Economic Research, Germany

    2 publications · 76 citations

    2

    h-index

  5. MW
    Martin Werding

    Ifo Institute for Economic Research, Germany

    2 publications · 76 citations

    2

    h-index

1–5 of 28

Institutions

24

  1. Aarhus University

    Aarhus, Denmark

    4 h-index

    4 publications

    115 citations

  2. University of Southern California

    Los Angeles, United States

    2 h-index

    3 publications

    358 citations

  3. Ifo Institute for Economic Research

    Munich, Germany

    2 h-index

    4 publications

    152 citations

  4. Center for American Progress

    Washington D.C., United States

    1 h-index

    1 publications

    10 citations

  5. Barcelona School of Economics

    Barcelona, Spain

    1 h-index

    1 publications

    71 citations

  6. City, University of London

    London, United Kingdom

    1 h-index

    1 publications

    23 citations

  7. University of Georgia

    Athens, United States

    1 h-index

    1 publications

    52 citations

  8. Syracuse University

    Syracuse, United States

    1 h-index

    1 publications

    22 citations

1–8 of 24

Venues

  1. SSRN Electronic Journal

    Repository · 5 publications · 123 citations

    5

    h-index

  2. Insurance Mathematics and Economics

    2 publications · 107 citations

    2

    h-index

  3. Journal of Economic Dynamics and Control

    1 publications · 13 citations

    1

    h-index

  4. FinanzArchiv Public Finance Analysis

    1 publications · 10 citations

    1

    h-index

  5. Applied Economics

    1 publications · 10 citations

    1

    h-index

1–5