IDEAS home Printed from https://ideas.repec.org/p/zbw/hbsfof/169.html
   My bibliography  Save this paper

Qualität der betrieblichen Altersversorgung. Ergebnisse einer Expertenbefragung

Author

Listed:
  • Dorothee Franzen

Abstract

Die arbeitgeberfinanzierte betriebliche Altersversorgung war in den letzten 20 Jahren deutlichen Veränderungen unterworfen. Der internationale Trend von der Leistungszusage zur Beitragszusage hat auch in Deutschland stattgefunden. Arbeitgeber haben ihr Versorgungssystem mit dem Ziel der Risikoreduktion und Kostenbegrenzung umstrukturiert. Der strukturelle Wandel von einer versiche-rungsförmigen zu einer kapitalmarktorientierten Altersversorgung stellt die Beteiligten vor große Herausforderungen.

Suggested Citation

  • Dorothee Franzen, 2020. "Qualität der betrieblichen Altersversorgung. Ergebnisse einer Expertenbefragung," Working Paper Forschungsförderung 169, Hans-Böckler-Stiftung, Düsseldorf.
    • Handle: RePEc:zbw:hbsfof:169
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/217244/1/hbs-fofoe-wp-169-2020.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Julie R. Agnew & Lisa R. Anderson & Lisa R. Szykman, 2015. "An Experimental Study of the Effect of Market Performance on Annuitization and Equity Allocations," Journal of Behavioral Finance, Taylor & Francis Journals, vol. 16(2), pages 120-129, April.
    2. Lusardi, Annamaria & Mitchell, Olivia S., 2007. "Baby Boomer retirement security: The roles of planning, financial literacy, and housing wealth," Journal of Monetary Economics, Elsevier, vol. 54(1), pages 205-224, January.
    3. Ebbinghaus, Bernhard (ed.), 2011. "The Varieties of Pension Governance: Pension Privatization in Europe," OUP Catalogue, Oxford University Press, number 9780199586028.
    4. James J. Choi, 2015. "Contributions to Defined Contribution Pension Plans," Annual Review of Financial Economics, Annual Reviews, vol. 7(1), pages 161-178, December.
    5. Dietz, Reiner & Neukirch, Thomas, 2019. "Die reine Beitragszusage: Chancen und Risiken vor dem Hintergrund fehlender Garantien und volatiler Märkte," Mitbestimmungsreport 47, Hans-Böckler-Stiftung, Düsseldorf.
    6. Clark, Gordon L. & Strauss, Kendra & Knox-Hayes, Janelle, 2012. "Saving for Retirement: Intention, Context, and Behavior," OUP Catalogue, Oxford University Press, number 9780199600854.
    7. Daniel Kahneman & Amos Tversky, 2013. "Prospect Theory: An Analysis of Decision Under Risk," World Scientific Book Chapters, in: Leonard C MacLean & William T Ziemba (ed.), HANDBOOK OF THE FUNDAMENTALS OF FINANCIAL DECISION MAKING Part I, chapter 6, pages 99-127, World Scientific Publishing Co. Pte. Ltd..
    8. Gordon L. Clark, 2014. "Roepke Lecture in Economic Geography—Financial Literacy in Context," Economic Geography, Taylor & Francis Journals, vol. 90(1), pages 1-23, January.
    9. Dorothee Franzen, 2010. "Managing Investment Risk in Defined Benefit Pension Funds," OECD Working Papers on Insurance and Private Pensions 38, OECD Publishing.
    10. Daniel Kahneman, 2003. "Maps of Bounded Rationality: Psychology for Behavioral Economics," American Economic Review, American Economic Association, vol. 93(5), pages 1449-1475, December.
    11. Paul J.M. Klumpes & Mark Whittington, 2003. "Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(1‐2), pages 175-204, January.
    12. Hentze, Tobias, 2016. "Effekte der Niedrigzinsen auf die betrieblichen Pensionsrückstellungen in Deutschland," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, vol. 43(3), pages 3-19.
    13. Paul J.M. Klumpes & Mark Whittington, 2003. "Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(1-2), pages 175-204.
    14. Gordon L. Clark, 2014. "Roepke Lecture in Economic Geography—Financial Literacy in Context," Economic Geography, Clark University, vol. 90(1), pages 1-23, January.
    15. Susan K. Laury & Charles A. Holt, 2005. "Further Reflections on Prospect Theory," Experimental Economics Center Working Paper Series 2006-23, Experimental Economics Center, Andrew Young School of Policy Studies, Georgia State University.
    16. Kaufmann, Daniel & Kraay, Aart & Mastruzzi, Massimo, 2010. "The worldwide governance indicators : methodology and analytical issues," Policy Research Working Paper Series 5430, The World Bank.
    17. Börsch-Supan, Axel & Bucher-Koenen, Tabea & Ferrari, Irene & Kutlu Koc, Vesile & Rausch, Johannes, 1970. "The Development of the Pension Gap and German Households’ Saving Behavior," MEA discussion paper series 201602, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    18. Börsch-Supan, Axel & Reil-Held, Anette & Schunk, Daniel, 2008. "Saving incentives, old-age provision and displacement effects: evidence from the recent German pension reform," Journal of Pension Economics and Finance, Cambridge University Press, vol. 7(3), pages 295-319, November.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Gordon L. Clark, 2014. "Roepke Lecture in Economic Geography—Financial Literacy in Context," Economic Geography, Clark University, vol. 90(1), pages 1-23, January.
    2. Pedro Bordalo & Nicola Gennaioli & Andrei Shleifer, 2012. "Salience Theory of Choice Under Risk," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 127(3), pages 1243-1285.
    3. Anoosheh Rostamkalaei & Allan Riding, 2020. "Immigrants, Financial Knowledge, and Financial Behavior," Journal of Consumer Affairs, Wiley Blackwell, vol. 54(3), pages 951-977, September.
    4. Gordon L Clark & Janelle Knox-Hayes & Kendra Strauss, 2009. "Financial Sophistication, Salience, and the Scale of Deliberation in UK Retirement Planning," Environment and Planning A, , vol. 41(10), pages 2496-2515, October.
    5. Franziska Ziegelmeyer, 2010. "Elterliche Stellvertreterentscheidungen und frühkindliche Humankapitalbildung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 79(3), pages 57-77.
    6. Mitchell, O.S. & Piggott, J., 2016. "Workplace-Linked Pensions for an Aging Demographic," Handbook of the Economics of Population Aging, in: Piggott, John & Woodland, Alan (ed.), Handbook of the Economics of Population Aging, edition 1, volume 1, chapter 0, pages 865-904, Elsevier.
    7. Mark Schneider & Mikhael Shor, 2016. "The Common Ratio Effect in Choice, Pricing, and Happiness Tasks," Working papers 2016-29, University of Connecticut, Department of Economics.
    8. Jakusch, Sven Thorsten, 2017. "On the applicability of maximum likelihood methods: From experimental to financial data," SAFE Working Paper Series 148, Leibniz Institute for Financial Research SAFE, revised 2017.
    9. Shawn Cole & Xavier Gine & Jeremy Tobacman & Petia Topalova & Robert Townsend & James Vickery, 2013. "Barriers to Household Risk Management: Evidence from India," American Economic Journal: Applied Economics, American Economic Association, vol. 5(1), pages 104-135, January.
    10. Hajdu, Tamás & Hajdu, Gábor, 2011. "A hasznosság és a relatív jövedelem kapcsolatának vizsgálata magyar adatok segítségével [Examining the relation of utility and relative income using Hungarian data]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(1), pages 56-73.
    11. Semjén, András, 2017. "Az adózói magatartás különféle magyarázatai [Various explanations for tax compliance]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 140-184.
    12. Basieva, Irina & Khrennikova, Polina & Pothos, Emmanuel M. & Asano, Masanari & Khrennikov, Andrei, 2018. "Quantum-like model of subjective expected utility," Journal of Mathematical Economics, Elsevier, vol. 78(C), pages 150-162.
    13. Nolan Ritter & Julia Anna Bingler, 2021. "Do homo sapiens know their prices? Insights on dysfunctional price mechanisms from a large field experiment," CER-ETH Economics working paper series 21/348, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich.
    14. Elert, Niklas & Henrekson, Magnus & Stenkula, Mikael, 2017. "Institutional Reform for Innovation and Entrepreneurship: An Agenda for Europe," Working Paper Series 1150, Research Institute of Industrial Economics, revised 16 Feb 2017.
    15. Pedro Bordalo & Nicola Gennaioli & Andrei Shleifer, 2013. "Salience and Consumer Choice," Journal of Political Economy, University of Chicago Press, vol. 121(5), pages 803-843.
    16. Dan K. Hsu & Johan Wiklund & Richard D. Cotton, 2017. "Success, Failure, and Entrepreneurial Reentry: An Experimental Assessment of the Veracity of Self–Efficacy and Prospect Theory," Entrepreneurship Theory and Practice, , vol. 41(1), pages 19-47, January.
    17. Wüstenhagen, Rolf & Menichetti, Emanuela, 2012. "Strategic choices for renewable energy investment: Conceptual framework and opportunities for further research," Energy Policy, Elsevier, vol. 40(C), pages 1-10.
    18. Barberis, Nicholas & Huang, Ming, 2009. "Preferences with frames: A new utility specification that allows for the framing of risks," Journal of Economic Dynamics and Control, Elsevier, vol. 33(8), pages 1555-1576, August.
    19. Gerard P. Hodgkinson & Barbara Burkhard & Nicolai J. Foss & Dietmar Grichnik & Riikka M. Sarala & Yi Tang & Marc Van Essen, 2023. "The Heuristics and Biases of Top Managers: Past, Present, and Future," Journal of Management Studies, Wiley Blackwell, vol. 60(5), pages 1033-1063, July.
    20. Daniel Serra, 2019. "La neuroéconomie en question : débats et controverses," CEE-M Working Papers halshs-02160911, CEE-M, Universtiy of Montpellier, CNRS, INRA, Montpellier SupAgro.

    More about this item

    Keywords

    betriebliche Altersversorgung; Kapitalmarkt; Risiko;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:hbsfof:169. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/boeckde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.