Identifying and Ranking Sustainability Evaluation Indicators for Iranian Pension Funds

AbstractPension funds in Iran use a defined benefit pension plan, and their sustainability is important. However, the evaluation of their sustainability has always been criticized. Minimum reporting and simple accountability indicators do not meet the informational needs of stakeholders. Thus, the m...

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Bibliographic Details
Main Authors: Javad Shekarkhah, Mohammad javad Salimi, Seyed Soroush Ghazinoori, Ali Hedayati Bilondi
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2024-04-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
Online Access:https://qjma.atu.ac.ir/article_16652_aff118120d860f328f172f7e10a9dfc7.pdf