The aim of this paper is to outline the concept of efficient audit strategies for the risk management of defined benefit pension plans. These strategies are based on the possibility of varying the risk level of the investment (i.e. the random returns volatility) at an audit time which is efficient in terms of minimizing the default probability and of maximizing the expected surplus.

Dynamic Strategies for Defined Benefit Pension Plans Risk Management

VANNUCCI, EMANUELE
2014-01-01

Abstract

The aim of this paper is to outline the concept of efficient audit strategies for the risk management of defined benefit pension plans. These strategies are based on the possibility of varying the risk level of the investment (i.e. the random returns volatility) at an audit time which is efficient in terms of minimizing the default probability and of maximizing the expected surplus.
2014
Colivicchi, I.; Piscopo, G.; Vannucci, Emanuele
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11568/839351
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