References
- Arrowsmith, J., Gilman, M., Edwards, P. and Ram, M. (2003). ‘The impact of the national minimum wage in small firms’. British Journal of Industrial Relations, 41: 3, 435-456.10.1111/1467-8543.00281
- Aviva. (2017a). Types of Pensions: PRSAs. http://www.aviva.ie/lifeandpensions/pensions/typesofpensions/prsa/ [Accessed 6 December 2017].
- Aviva. (2017b). Your Investment Options. http://www.aviva.ie/media-library/21.38.03.17-Your-Investment-Options.pdf [Accessed 6 December 2017].
- Aviva. (2014). An Employer’s Guide to PRSAs. Dublin: Aviva.
- Barr, N. and Diamond, P. (2009). ‘Reforming pensions: Principles, analytical errors and policy directions’. International Social Security Review, 62: 2, 5-29.10.1111/j.1468-246X.2009.01327.x
- Bay, C. (2011). ‘Framing financial responsibility: An analysis of the limitations of accounting’. Critical Perspectives on Accounting, 22: 6, 593-607.10.1016/j.cpa.2011.03.001
- Benzarti, S. and Thaler, R. (2007). ‘Heuristics and Biases in Retirement Saving Behavior’. Journal of Economic Perspectives, 21: 2, 81-104.10.1257/jep.21.3.81
- Brandon, E. Why Small Business Don’t Offer Retirement Plans. US News & World Report. http://money.usnews.com/money/retirement/articles/2013/08/12/why-small-businesses-dont-offer-retirement-plans [Accessed 10 August 2014].
- Casey, B. (2009). ‘The national pensions savings scheme’. International Small Business Journal, 27: 3, 363-382.10.1177/0266242609102277
- Choi, J., Liabson, D., Madrian, B. and Metrick A. (2004). ‘For better or for worse default effects and 401(k) saving behaviour’, in D. Wise (ed), Perspectives on the Economics of Aging, Chicago: University of Chicago Press, pp.81-125.
- Clark, G. and Strauss, K. (2008). ‘Individual pension-related risk propensities: effects of socio demographic characteristics and spousal pension entitlement on risk attitudes’. Ageing and Society, 28: 6, 847-874.10.1017/S0144686X08007083
- Clark, G., Strauss, K. and Knox-Hayes, J. (2012). Saving for Retirement Intention, Context, and Behavior, UK: Oxford University Press.
- Committee of European Securities Regulators (2009) Annex to CESR’s technical advice on the level 2 measures related to the format and content of Key Information Document disclosures for UCITS (Ref. CESR/09-049): methodology for the calculation of the synthetic risk and reward indicator. https://www.esma.europa.eu/document/annex-cesr%E2%80%99s-technical-advice-level-2-measures-related-format-and-content-kid-disclosures (Accessed: 5 December 2017).
- Cyert, R., Simon, H. and Trow, D. (1956). ‘Observation of a business decision’. The Journal of Business, 29: 4, 237-248.10.1086/294119
- Dolan, P., Hallsworth, M., Halpern, D., King, D. and Vlaev, I. (2010). Mindspace Influencing Behaviour through Public Policy, UK: Institute for Government.
- EBRI. (2003). The 2003 Small Employer Retirement Survey (SERS) Summary of Findings. http://www.ebri.org/pdf/surveys/sers/2003/03sersof.pdf [Accessed 31 August 2014].
- Frawley, M. (2014). ‘Burton hints at mandatory pension coverage’. Irish Independent, 6 January. http://www.independent.ie/irish-news/politics/burton-hints-at-mandatory-pension-coverage-29890756. html [Accessed 9 March 2014].
- Friedman, M. and Savage, L. (1948). ‘The utility analysis of choices involving risk’. Journal of Political Economy, 56: 4, 279-304.10.1086/256692
- Friends First. (2017). Pensions. https://www.friendsfirst.ie/pensions/choosing-your-pension/ [Accessed 5 December 2017].
- Fuscaldo, D. (2013). ‘Reasons to Offer 401(K) Plan, Despite Murkiness’, FOXBusiness Small Business Center. http://smallbusiness.foxbusiness.com/legal-hr/2013/08/26/reasons-to-offer-401k-plan-despite-murkiness/ [Accessed 14 August 2014].
- Gough, O. (2006). ‘Key determinants of small companies’ pension scheme adoption’. Journal of Small Business and Enterprise Development, 13: 3, 411-424.10.1108/14626000610706614
- Gough, O. and Nurullah, M. (2009). ‘Understanding what drives the purchase decision in pension and investment products’. Journal of Financial Services Marketing, 14: 2, 152-172.10.1057/fsm.2009.14
- Gough, O. and Sozou, P. (2005). ‘Pensions and retirement savings: cluster analysis of consumer behaviour and attitudes’. International Journal of Bank Marketing, 23: 7, 558-570.10.1108/02652320510629917
- Hales, C. and Gough, O. (2003). ‘Employee evaluations of company occupational pensions HR implications’. Personnel Review, 32: 3, 319-340.10.1108/00483480310467642
- Hall, S. (2010). Preparing for Pension Reform: The Information Needs of Small and Micro Employers at Auto-Enrolment, Norwich: Her Majesty’s Stationery Office.
- Harney, B. and Dundon, T. (2006). ‘Capturing complexity: developing an integrated approach to analysing HRM in SMEs’. Human Resource Management Journal, 16: 1, 47-73.
- Hornsby, J., and Kuratko, D. (1990). ‘Human resource management in small business: Critical issues for the 1990s’. Journal of Small Business Management, 28: 3, 9-18.
- Hughes, G. (2013). ‘Have personal retirement savings accounts achieved their objectives in Ireland’, in M. Szczepanski (ed), Old-Age Crisis and Pension Reform: Where do we Stand?, Poznan: Poznan University of Technology, pp. 13-30.
- Hughes G. and Whelan, B. (1996). Occupational and Personal Pension Coverage 1995, Dublin: Economic and Social Research Institute.
- Investopedia. (2014). Plan Sponsor. http://www.investopedia.com/terms/p/plansponsor.asp [Accessed 30 September 2014].
- Ireland. Central Statistics Office. (2006). Quarterly National Household Survey, Pension Provision, Quarter 4 2005, Dublin: Central Statistics Office.
- Ireland. Central Statistics Office. (2011). Quarterly National Household Survey, Pension Provision, Quarter 4 2009, Dublin: Central Statistics Office.
- Ireland. Central Statistics Office. (2012). Survey on Income and Living Conditions (SILC) Thematic Report on the Elderly 2004, 2009 and 2010, Dublin: Central Statistics Office. Ireland. Central Statistics Office. (2014). Business Demography 2012. http://www.cso.ie/en/releasesandpublications/er/bd/businessdemography2012/#.U9t0LU0g_IU [Accessed 1 August 2014].
- Irish Life. (2014). Clear PRSA. http://www.irishlife.ie/uploadedFiles/Retail/body/products/Pensions/clear-prsa-booklet.pdf?ts=1412233881247 [Accessed 2 October 2014].
- Kahneman, D. (2011). Thinking, Fast and Slow, London: Penguin Books.
- Kahneman, D. and Tversky, A. (1979). ‘Prospect theory: An analysis of decision under risk’. Econometrica, 47: 2, 263-291.10.2307/1914185
- Kotey, B. and Slade, P. (2005). ‘Formal human resource management practices in small growing firms’. Journal of Small Business Management, 43: 1, 16-40.10.1111/j.1540-627X.2004.00123.x
- Little, B. (1986). ‘The performance of personnel duties in small Louisiana firms: A research note’. Journal of Small Business Management, 24: 4, 66-69.
- Madrian, B. and Shea, D. (2001). ‘The power of suggestion: Inertia in 401 (k) participation and savings behavior’. Quarterly Journal of Economics, 116: 4, 1149-1187.10.1162/003355301753265543
- McEvoy, G. (1984). ‘Small business personnel practices’. Journal of Small Business Management, 22: 4, 1-8.
- McGill, D., Brown, K., Haley, J. and Schieber, S. (2005). Fundamentals of Private Pensions, Eighth Edition, Oxford: Oxford University Press.
- Mitchell, O. and Utkus, S. (2004). ‘Lessons from behavioral finance for retirement plan design’, in O. Mitchell and S. Utkus (eds), Pension Design and Structure, Oxford: Oxford University Press, pp.3-42.
- Munnell, A. and Bleckman, D. (2014). ‘Is Pension Coverage a Problem in the Private Sector? Issues in Brief, 14-7, Chestnut Hill, MA: Center for Retirement Research at Boston College.
- Munnell, A., Fraenkel, R. and Hurwitz, J. (2012). ‘The Pension Coverage Problem in the Private Sector’, Issues in Brief, 12-16, Chestnut Hill, MA: Centre for Retirement Research at Boston College.
- Nadin, S. and Cassell, C. (2007). ‘New deal for old? Exploring the psychological contract in a small firm environment’. International Small Business Journal, 25: 4, 417-443.10.1177/0266242607078587
- National Consumer Agency. (2014). Choosing A Financial Advisor, http://www.consumerhelp.ie/choosing-a-financial-advisor [Accessed 13 August 2014].
- New Ireland. (2014a). Company Pension Options, http://www.newireland.ie/pensions/company_pensions/Company_Pension_Options.aspx [Accessed 14 August 2014].
- New Ireland. (2014b). An Employer’s Guide to Group PRSAs. http://www.newireland.ie/docs/pensions-documents/300768_An_Employer_s_Guide_to_Group_PRSAs.pdf [Accessed 24 August 2014].
- OECD. (2013). Review of the Irish Pension System, Preliminary Version 22 April, Dublin: Department of Social Protection.
- Sass, S. (2014). ‘The UK’s Ambitious New Retirement Savings Initiative’, Issue in Brief. Number 14-5, Boston: Center for Retirement Research at Boston College.
- Schwartz, M. (2007). ‘Benefits 101 the basics of offering benefits to small business employees’. Gifts & Decorative Accessories, June, pp.28-36.
- Sethi-Iyengar, S., Huberman, G. and Jiang, W. (2004). ‘How much choice is too much? contributions to 401(k) retirement plans’, in O. Mitchell and S. Utkus (eds), Pension Design and Structure, Oxford: Oxford University Press, pp.83-96.
- Sheehan. M. (2014). ‘Human resource management and performance: Evidence from small and medium-sized firms’. International Small Business Journal, 32(5), 545-570.10.1177/0266242612465454
- Simon, H. (1983). Reason in Human Affairs, US: Basil Blackwell.
- Simon, H. (2008). ‘Rationality, bounded’, in S. Durlauf and L. Blume (eds), The New Palgrave Dictionary of Economics, 2nd edn, Hampshire: Palgrave, pp.893-894.
- Simon, H.A. (1955). ‘A behavioral model of rational choice’. Quarterly Journal of Economics, 69: 1, 99-118.10.2307/1884852
- Society of Actuaries in Ireland. (2013). Proposed Principles for Communicating Investment Risk, Dublin: Society of Actuaries in Ireland.
- Starr, L. (2007). ‘Small business plans a round peg in a round hole’. Journal of Pension Benefits, 15: 1, 45-49.
- Stevens, Y. and Van Assche, L. (2013). The Right to Retirement Pension Information, Synthesis Report, Luxembourg: Publication’s Office of the European Union.
- Storey, D., Saridakis, G., Sen-Gupta, S., Edwards, P. and Blackburn, R. (2010). ‘Linking HR formality with employee job quality: The role of firm and workplace size’. Human Resource Management, 49: 2, 305-329.10.1002/hrm.20347
- Tang, N., Mitchell, O., Mottola, G. and Utkus, S. (2009). ‘The Efficiency of Pension Menus and Individual Portfolio Choice in 401(k) Pensions’, Michigan Retirement Research Center Working Paper, Ann Arbor: Michigan Retirement Research Center.
- Thaler, R. and Sunstein, C. (2009). Nudge, London: Penguin Books.
- The Pensions Authority. (2014). PRSA Providers & Products Register. http://www.pensionsauthority.ie/en/Regulation/PRSAs/PRSA_Providers_Products_Register_June_2014_pdf [Accessed 31 July 2014].
- The Pensions Authority. (2017). Schedule A Statistics- Updated February 2014. www.pensionsauthority.ie/…/PRSA_Schedule_A_Statistics_February_2017_.xlsx [Accessed 6 December 2017].
- The Pensions Board. (1998). Securing Retirement Income: National Pensions Policy Initiative, Dublin: The Pensions Board.
- The Pensions Board. (2004). Annual Report and Accounts 2003, Dublin: The Pensions Board.
- The Pensions Board. (2005). Annual Report and Accounts 2004, Dublin: The Pensions Board.
- The Pensions Board. (2006). Annual Report and Accounts 2005, Dublin: The Pensions Board.
- The Pensions Board. (2007). Annual Report and Accounts 2006, Dublin: The Pensions Board.
- The Pensions Board. (2008). Annual Report and Accounts 2007, Dublin: The Pensions Board.
- The Pensions Board. (2009). Annual Report and Accounts 2008, Dublin: The Pensions Board.
- The Pensions Board. (2010). Annual Report and Accounts 2009, Dublin: The Pensions Board.
- The Pensions Board. (2011). Annual Report and Accounts 2010, Dublin: The Pensions Board.
- The Pensions Board. (2012a). Personal Retirement Savings Accounts (PRSAs) A Consumer and Employers’ Guide to PRSAs, Dublin: The Pensions Board.
- The Pensions Board. (2012b). Annual Report and Accounts 2011, Dublin: The Pensions Board.
- The Pensions Board. (2013). Investment Guidelines for Trustees of Defined Contribution Pension Schemes, Dublin: The Pensions Board.
- The Pensions Board. (2014). Annual Report and Accounts 2013, Dublin: The Pensions Board.
- Tversky, A. and Kahneman, D. (1981). ‘The framing of decisions and the psychology of choice’. Science, 211: 4481, 453-458.10.1126/science.7455683
- Tversky, A. and Kahneman, D. (1986). ‘Rational choice and the framing of decisions’. Journal of Business, 59: 4, S251-S278.
- US Government Accountability Office. (2013). Testimony Before the Committee on Health, Education, Labor, and Pensions, US Senate, Retirement Security Challenges and Prospects for Employees of Small Businesses, United States: Government Accountability Office.
- von Neumann, J. and Morgenstern, O. (1947). The Theory of Games and Economic Behavior, Princeton: Princeton University Press.
- Wu, A. and Rutledge, M. (2014). ‘Lower-Income Individuals Without Pensions: Who Misses Out and Why?’ Working Paper 2014-2, Chestnut Hill, MA: Center for Retirement Research at Boston College.
- Wu, A., Rutledge, M. and Penglase, J. (2014). ‘Why Don’t Lower-Income Individuals Have Pensions?’ Issue in Brief 14-7. Chestnut Hill, MA: Center for Retirement Research at Boston College.
- Zurich. (2014). The Fund Guide: Investing your Money with Confidence. http://www.zurichlife.ie/static/documents/DOC_8148/The_Fund_Guide_Investing_your_money_with_confidence.PDF?docTag=&docVer=7 [Accessed 24 August 2014].