Influence of the sponsor's financial situation on the allocation of pension plan assets
Sheila Sayuri Kataoka,
Charles Ulises de Montreuil Carmona
Abstract:The objective was to investigate the factors related to the financial situation of sponsors that can be associated with the decision to allocate the assets of the defined benefit plans of Brazilian closed supplementary pension entities in the annual period from 2013 to 2019. Previous research has studied the sponsor's financial situation and the allocation of resources by segment type, but there is a gap in relation to portfolio composition in pension plans where there is no compulsory adherence to insurance. … Show more
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