期刊名称：International Journal of Development and Sustainability
印刷版ISSN：2186-8662
出版年度：2015
卷号：4
期号：1
页码：117-125
出版社：International Society for Development and Sustainability (ISDS)
摘要：The study was onpension fund accounting and pensioners' wellbeing together with their sustainability and life expectancy.The study was carried out on a sample of 400 pensioners drawn fromOyo, Rivers and Kano States; while,ajudgmental sampling technique wasused. The Ordinary Least Square (OLS) washowever adopted for the hypotheses tests and it was discovered that pension fund accounting significant affect pensioners' wellbeing and that pensioners'sustainability is dependent on collectivebargaining between the pensioners and their administrators.It was recommended that organizations should always recognize pension costs along with the plan's assets and obligations in their financial statements; and organizations and/or governments shouldbear the contribution of low-income earners.
关键词：Pension fund accounting; Pensioners' wellbeing; collective bargaining; Income sufficiency; pensioners' life expectancy
