The report "Pension Plan Risk: The Impact upon the Financial Markets" examines the impact of pension plan risk on the financial markets. The authors, Donal McKillop and Michael Pogue, provide an overview of stakeholders and scheme governance, accounting disclosure, actuarial assumptions, pension risk and equity markets, and pension risk and debt markets. The report also includes concluding remarks and policy recommendations. The authors acknowledge the support of Ronan Gallagher for research. The report is published by Certified Accountants Educational Trust for the Association of Chartered Certified Accountants.
