Paul J. M. Klumpes

Aalborg University Business School

Fredrik Bajers Vej 7E

Aalborg, DK-9220

Denmark

SCHOLARLY PAPERS

28

DOWNLOADS
Rank 17,652

SSRN RANKINGS

Top 17,652

in Total Papers Downloads

3,672

SSRN CITATIONS
Rank 42,624

SSRN RANKINGS

Top 42,624

in Total Papers Citations

5

CROSSREF CITATIONS

12

Scholarly Papers (28)

1.

Competition Among Pressure Groups for Political Influence Over the Determination of Accounting Standards

Number of pages: 32 Posted: 27 Sep 1998
Paul J. M. Klumpes
Aalborg University Business School
Downloads 636 (53,686)
Citation 1

Abstract:

Loading...

2.

The Impact of UK Pension Accounting Rule Change on Pension Curtailment Decisions

Number of pages: 38 Posted: 30 Sep 2003
Paul J. M. Klumpes, Yong Li and Mark Whittington
Aalborg University Business School, King's College London and Warwick Business School
Downloads 573 (61,238)
Citation 2

Abstract:

Loading...

actuarial funding method, pension accounting

3.

Financial Sustainability, Accounting and Society

Number of pages: 33 Posted: 03 May 2011 Last Revised: 22 Jan 2015
Paul J. M. Klumpes, Martin McKee, Rifat A. Atun and Liyan Tang
Aalborg University Business School, London School of Hygiene and Tropical Medicine, Imperial College London and affiliation not provided to SSRN
Downloads 440 (84,714)

Abstract:

Loading...

Financial sustainability, health care trust, under funding practices

4.

Mergers and Acquisitions in the Global Insurance Industry: Valuation Effects

Fox School of Business Research Paper No. 15-064
Number of pages: 37 Posted: 04 Feb 2015 Last Revised: 08 Aug 2018
J David Cummins, Paul J. M. Klumpes and Mary A. Weiss
Temple University - Risk Management & Insurance & Actuarial Science, Aalborg University Business School and Temple University
Downloads 433 (86,320)
Citation 2

Abstract:

Loading...

Mergers, acquisitions, insurance industry, event study

5.

Determinants of Expected Rate of Return on Pension Assets: Evidence from the UK

Number of pages: 45 Posted: 30 May 2007
Yong Li and Paul J. M. Klumpes
King's College London and Aalborg University Business School
Downloads 378 (100,974)
Citation 1

Abstract:

Loading...

pension accounting, ERR, managerial opportunism, contracting cost incentives

6.

Incentives Facing Life Insurance Firms to Manage Actuarial Earnings: Evidence from Australia and the UK

Number of pages: 44 Posted: 21 Nov 2000
Paul J. M. Klumpes
Aalborg University Business School
Downloads 319 (121,897)

Abstract:

Loading...

7.

The Pricing of Audit and Non-Audit Services in a Regulated Environment: A Longitudinal Study of the UK Life Insurance Industry

Paul Klumpes, Iliya Komarev & Konstantinos Eleftheriou (2016) The pricing of audit and non-audit services in a regulated environment: a longitudinal study of the UK life insurance industry, Accounting and Business Research, 46:3, 278-302, DOI: 10.1080/00014788.2015.1056719
Number of pages: 49 Posted: 15 Mar 2012 Last Revised: 01 Dec 2018
Aalborg University Business School, EMLYON Business School - Casablanca CampusAbu Dhabi University - College of Business and University of Piraeus
Downloads 224 (174,332)
Citation 2

Abstract:

Loading...

audit fees, non-audit service fees, actuarial services, governance mechanisms, financial institutions

8.

Disclosure Effectiveness: Evidence from the Field

Number of pages: 64 Posted: 24 Jun 2007
Paul J. M. Klumpes and Stuart Manson
Aalborg University Business School and University of Essex
Downloads 202 (192,030)

Abstract:

Loading...

disclosure effectiveness, financial risk, purchase decisions

9.

The Changing Political Economy of Pension Fund Accounting Regulation: A Comparative Study of Four Anglo-American Countries

Number of pages: 58 Posted: 19 Feb 2011
Paul J. M. Klumpes
Aalborg University Business School
Downloads 159 (236,503)

Abstract:

Loading...

Pension Funds, Regulation

10.

Never the Twain Shall Meet? Addressing the Disconnection Between Banks’ Financial and Regulatory Reporting

Number of pages: 40 Posted: 19 Feb 2011
Paul J. M. Klumpes and Peter Welch
Aalborg University Business School and affiliation not provided to SSRN
Downloads 99 (336,104)
Citation 2

Abstract:

Loading...

BIS Capital, IFRS, Capital Ratios, Leverage Ratios, Reconciliation

11.

Regulating the Market for Audit Services: A Game Theoretic Approach

Number of pages: 45 Posted: 12 Oct 2018 Last Revised: 19 Dec 2019
University of Piraeus, EMLYON Business School - Casablanca CampusAbu Dhabi University - College of Business and Aalborg University Business School
Downloads 94 (347,385)

Abstract:

Loading...

Auditing, Game theory, Regulation, Rotation

12.

A Modified 'Square Root' Process for Determining the Value of the Option to (Dis)Invest

Number of pages: 34 Posted: 29 Nov 2004
Paul J. M. Klumpes and Mark J. Tippett
Aalborg University Business School and Loughborough University - Business School
Downloads 29 (589,631)
  • Add to Cart

Abstract:

Loading...

13.

Competition Among Stakeholder Groups for Political Influence Over Business Regulation: The Case of the UK Pensions Industry

Number of pages: 7 Posted: 01 Oct 2003
Paul J. M. Klumpes
Aalborg University Business School
Downloads 28 (595,821)
  • Add to Cart

Abstract:

Loading...

14.

The Hidden Public Pension Obligations in Six European States: A Generational Accounting Perspective

Number of pages: 16 Posted: 21 Sep 2003
Paul J. M. Klumpes
Aalborg University Business School
Downloads 27 (602,074)
  • Add to Cart

Abstract:

Loading...

15.

Editorial: Financial Services Regulation

Number of pages: 2 Posted: 03 Oct 2003
Paul J. M. Klumpes
Aalborg University Business School
Downloads 15 (686,628)
  • Add to Cart

Abstract:

Loading...

16.

Call of the Wild: Generational Accountability of the Global Commons

Number of pages: 30 Posted: 02 Jul 2021
Paul J. M. Klumpes
Aalborg University Business School
Downloads 13 (702,142)

Abstract:

Loading...

global commons, Gulf of Mexico oil spill, generational accountability

17.

Determinants of the Pension Curtailment Decisions of UK Firms

Journal of Business Finance & Accounting, Vol. 36, Issue 7-8, pp. 899-924, September/October 2009
Number of pages: 26 Posted: 13 Oct 2009
Paul J. M. Klumpes, Mark Whittington and Yong Li
Aalborg University Business School, University of Aberdeen and King's College London
Downloads 2 (790,260)
  • Add to Cart

Abstract:

Loading...

18.

Stock Market Sensitivity to U.K. Firms' Pension Discounting Assumptions

Risk Management and Insurance Review, Vol. 10, Issue 2, pp. 221-246, 2007
Number of pages: 26 Posted: 09 Apr 2012
Paul J. M. Klumpes and Kevin McMeeking
Aalborg University Business School and University of Exeter Business School - Department of Finance
Downloads 1 (801,813)
  • Add to Cart

Abstract:

Loading...

19.

Measuring PAYG Pension Liabilities of Listed Chinese SOEs to Incorporate Future Cash Flows

Posted: 02 Sep 2008 Last Revised: 25 Jan 2019
Liyan Tang and Paul J. M. Klumpes
affiliation not provided to SSRN and Aalborg University Business School

Abstract:

Loading...

Pension accounting, Expected cash flow, Level 3 fair value, Chinese SOEs

20.

Determinants of Government Under-Funded Public Pension Liabilities in the OECD

Posted: 03 Sep 2003
Paul J. M. Klumpes
Aalborg University Business School

Abstract:

Loading...

Public pension liabilities, under-funding

21.

Incentives Facing Life Insurance Firms to Adopt Actuarial Income Smoothing: International Evidence

Posted: 30 Oct 2000
Paul J. M. Klumpes
Aalborg University Business School

Abstract:

Loading...

22.

Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK

Posted: 17 Jul 2000
Paul J. M. Klumpes and Mark Whittington
Aalborg University Business School and Warwick Business School

Abstract:

Loading...

Actuarial valuation method; Pension funding

Abstract:

Loading...

24.

Evaluating the Financial Performance of Pension Funds: An Individual Investor's Perspective

WP 98/004
Posted: 15 May 1998
Paul J. M. Klumpes and Michael S. McCrae
Aalborg University Business School and University of Wollongong, School of Mathematics and Applied Statistics

Abstract:

Loading...

25.

Pension Underfunding in the Australian Public Sector: A Generational Accounting Perspective

Posted: 10 Mar 1998
Paul J. M. Klumpes and Michael S. McCrae
Aalborg University Business School and University of Wollongong, School of Mathematics and Applied Statistics

Abstract:

Loading...

Abstract:

Loading...

Abstract:

Loading...

Abstract:

Loading...