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Pension Roulette: Have You Bet Too Much on Equities (Spanish version)
Stewart, G. BennettArtículo HBS-R0306GContabilidad y controlIn the 1990s, funding pension obligations by investing in stocks looked smart. By 1999, the bull market had poured a collective $260 billion surplus into the pension coffers of the S&P 500, permitting the companies to record the year-to-year increases as additional income. But just two years later, the bear market had obliterated those gains, replacing them with a cavernous $240 billion deficit--which had to be offset by the unlucky firms' ongoin...Desde 8,20 €