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題名 退休金資產配置硏究 : 美國企業退休金實證分析 作者 侯志忠 貢獻者 王儷玲
侯志忠日期 1998 上傳時間 10-May-2016 18:58:21 (UTC+8) 摘要 在退休金資產配置理論上有傳統觀點以及公司財務觀點，在財務觀點下又分為PBGC賣權的影響、稅的優惠以及超額盈餘的儲存，對於退休金的資產配置分別造成不同的影響。 參考文獻 中文部份 陳登源，退撫基金投資哲學與運用概況，公務人員退休撫卹基金監理委員會編印，民國八十七年七月。 黃介良，退休基金的投資策略及其資產配置，退撫季刊第五期，民國八十六年三月。 劉選隆，退休金資產之配置模擬研究，中正大學財務金融研究所碩士論文，民國八十七年六月。 英文部份 Allen, Everett T. Jr., Joseph J. Melone, Jerry S. Rosenbloom and Jack L. VanDerhei, 1998, Pension Planning Pension, Profit Sharing, and Other Deferred Compensation Plans, Homewood, Illinois: Dow Jones-Irwin for the Pension Research Council, Eight Edition. Bodie, Zvi, John B. Shoven and David A. Wise, 1993, Issues in Pension Economics, The University of Chicago Press. Bodie, Zvi, Jay O. Light, Randall Morek and Robert A. Taggart, Jr, 1987, "Funding and Asset Allocation in Corporate Pension Plans: An Empirical Investigation, "Financial Aspects of the Umited States Pension System, edit by Bodie, Shoven, Chicago: The University of Chicago Press. Bulow, Jeremy J. and Schole Myron. "Ecomonic Implication of ERISA," Financial Aspects of the Umited States Pension System, edit by Bodie, Shoven, Chicago: The University of Chicago Press. Chen, Andrew H, 1983, "Taxes, Insurance and Corporate Pension Policy," Working Paper, Southern Methodist University. Fischer, Black, 1980, "The Tax Consequence of Long-run Pension Policy," Financial Analysis Journal, July-Aug., P21-28. Friedman, Benjamin M. "Pension Funding, Pension Asset Allocation, and Corporate Financial: Evidence from Individual Company Data, " Financial Aspects of the United States Pension System, edit by Bodie, Shoven, Chicago: The University of Chicago Press. Francis, Reiter, 1987, "Determinants of Corporate Pension Funding Strategy," Journal of Accounting and Economics , P35-59. Harrison, Michael J. and Sharp William F., 1983, "Optiomal Funding and Asset Allocation Rules for Defined Benefit Pension Plans, " Financial Aspects of the Umites States Pension System, edit by Bodie, Shoven, Chicago: The University of Chicago Press. Logue, Dennis E. and Jack Rader, 1988, Managing Pension Plan: A Comprehensive Guide to Improving Plan Perfonnance, Harvard Business School Press. Myers, Stewart C. and Majluf, Nicholas S. 1984, "Corporate Financing and Investment Decisions When Firms Have Information That Investors Do Not Have, "journal of Financial Economics, P187-221 . Niehaus, Greg, 1985, "Comments on Pension Plan Terminations, " Unpublished manuscript washington University, St. Louis, lV10. Petersen, Mitchell A, 1996, " Allocation and Discounting Cash Flows: Pension Plan Finance " Pensions, Saving~ and Capital Markets, edit by P.A Fernandez et al. Pl-26 Wash. D. C, U.S Department of Labor . Treynor, Jack L., Patrack J Regan and William W Priest, Jr., 1976, "The Financial Reality of Pension Funding Under ERISA, " Dow-Jones-Irwin, Homewood, IL. Tomas, Jacob K., 1984, "Taxes and Corporation Policy: Some Empirical Tests, " Unpublished Ph.D dissertation, University of Michigan, Ann Arbor, Mi Westerfield, Randolph and Marshall William, 1983, "Pension Plan Funding Decisions and Corporate Shareholder Value: A new Modle and Some Empirical Results," Unpublished Paper University of Pennsyvania . Wang, Jennifer Li-Ling, 1998, "An Analysis of Pension Trends in the Provision of Retirement Income: From Defined Benefit to Defined Contribution Plans," Ph.D dissertation, Temple University. Philadelphia. 描述 碩士
國立政治大學
風險管理與保險研究所資料來源 http://thesis.lib.nccu.edu.tw/record/#G91NCCV4882012 資料類型 thesis dc.contributor.advisor 王儷玲 zh_TW dc.contributor.author (Authors) 侯志忠 zh_TW dc.creator (作者) 侯志忠 zh_TW dc.date (日期) 1998 en_US dc.date.accessioned 10-May-2016 18:58:21 (UTC+8) - dc.date.available 10-May-2016 18:58:21 (UTC+8) - dc.date.issued (上傳時間) 10-May-2016 18:58:21 (UTC+8) - dc.identifier (Other Identifiers) G91NCCV4882012 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/96334 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 風險管理與保險研究所 zh_TW dc.description.abstract (摘要) 在退休金資產配置理論上有傳統觀點以及公司財務觀點，在財務觀點下又分為PBGC賣權的影響、稅的優惠以及超額盈餘的儲存，對於退休金的資產配置分別造成不同的影響。 zh_TW dc.description.tableofcontents 第一章緒論..........1 第一節研究動機..........1 第二節研究目的..........2 第三節研究流程與架構..........3 第二章退休金基本理論與文獻探討..........4 第一節退休金制度介紹..........4 第二節退休金計畫資產決策影響因素及文獻探討..........7 第三章實證迴歸模型與變數預測..........17 第一節資料來源與研究限制..........17 第二節研究方法與迴歸模型之建立..........18 第三節迴歸模型相關協定介紹..........19 第四節解釋變數之預測..........22 第四章實證結果..........26 第一節88年迴歸結果..........26 第二節93年迴歸結果..........29 第三節88年與93年差異分析..........31 第三節DB、DC與401(K)資產配置比例與投資收益比較分析..........32 第五章結論與建議..........36 參考文獻..........42 zh_TW dc.format.extent 2869542 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G91NCCV4882012 en_US dc.title (題名) 退休金資產配置硏究 : 美國企業退休金實證分析 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 中文部份 陳登源，退撫基金投資哲學與運用概況，公務人員退休撫卹基金監理委員會編印，民國八十七年七月。 黃介良，退休基金的投資策略及其資產配置，退撫季刊第五期，民國八十六年三月。 劉選隆，退休金資產之配置模擬研究，中正大學財務金融研究所碩士論文，民國八十七年六月。 英文部份 Allen, Everett T. Jr., Joseph J. Melone, Jerry S. Rosenbloom and Jack L. VanDerhei, 1998, Pension Planning Pension, Profit Sharing, and Other Deferred Compensation Plans, Homewood, Illinois: Dow Jones-Irwin for the Pension Research Council, Eight Edition. Bodie, Zvi, John B. Shoven and David A. Wise, 1993, Issues in Pension Economics, The University of Chicago Press. Bodie, Zvi, Jay O. Light, Randall Morek and Robert A. Taggart, Jr, 1987, "Funding and Asset Allocation in Corporate Pension Plans: An Empirical Investigation, "Financial Aspects of the Umited States Pension System, edit by Bodie, Shoven, Chicago: The University of Chicago Press. Bulow, Jeremy J. and Schole Myron. "Ecomonic Implication of ERISA," Financial Aspects of the Umited States Pension System, edit by Bodie, Shoven, Chicago: The University of Chicago Press. Chen, Andrew H, 1983, "Taxes, Insurance and Corporate Pension Policy," Working Paper, Southern Methodist University. Fischer, Black, 1980, "The Tax Consequence of Long-run Pension Policy," Financial Analysis Journal, July-Aug., P21-28. Friedman, Benjamin M. "Pension Funding, Pension Asset Allocation, and Corporate Financial: Evidence from Individual Company Data, " Financial Aspects of the United States Pension System, edit by Bodie, Shoven, Chicago: The University of Chicago Press. Francis, Reiter, 1987, "Determinants of Corporate Pension Funding Strategy," Journal of Accounting and Economics , P35-59. Harrison, Michael J. and Sharp William F., 1983, "Optiomal Funding and Asset Allocation Rules for Defined Benefit Pension Plans, " Financial Aspects of the Umites States Pension System, edit by Bodie, Shoven, Chicago: The University of Chicago Press. Logue, Dennis E. and Jack Rader, 1988, Managing Pension Plan: A Comprehensive Guide to Improving Plan Perfonnance, Harvard Business School Press. Myers, Stewart C. and Majluf, Nicholas S. 1984, "Corporate Financing and Investment Decisions When Firms Have Information That Investors Do Not Have, "journal of Financial Economics, P187-221 . Niehaus, Greg, 1985, "Comments on Pension Plan Terminations, " Unpublished manuscript washington University, St. Louis, lV10. Petersen, Mitchell A, 1996, " Allocation and Discounting Cash Flows: Pension Plan Finance " Pensions, Saving~ and Capital Markets, edit by P.A Fernandez et al. Pl-26 Wash. D. C, U.S Department of Labor . Treynor, Jack L., Patrack J Regan and William W Priest, Jr., 1976, "The Financial Reality of Pension Funding Under ERISA, " Dow-Jones-Irwin, Homewood, IL. Tomas, Jacob K., 1984, "Taxes and Corporation Policy: Some Empirical Tests, " Unpublished Ph.D dissertation, University of Michigan, Ann Arbor, Mi Westerfield, Randolph and Marshall William, 1983, "Pension Plan Funding Decisions and Corporate Shareholder Value: A new Modle and Some Empirical Results," Unpublished Paper University of Pennsyvania . Wang, Jennifer Li-Ling, 1998, "An Analysis of Pension Trends in the Provision of Retirement Income: From Defined Benefit to Defined Contribution Plans," Ph.D dissertation, Temple University. Philadelphia. zh_TW
