@misc{MaurerMitchellRogallaetal.2015,
  author    = {Raimond Maurer and Olivia S. Mitchell and Ralph Rogalla and Ivonne Siegelin},
  title     = {Accounting-based asset return smoothing in participating life annuities: implications for annuitants, insurers, and policymakers},
  booktitle = {Center for Financial Studies (Frankfurt am Main): CFS working paper series ; No. 518},
  number    = {August 2015},
  doi       = {10.2139/ssrn.2664095},
  url       = {http://ssrn.com/abstract=2664095},
  institution = {Wirtschaftswissenschaften},
  series    = {CFS working paper series},
  number    = {518},
  type      = {workingpaper},
  pages     = {23},
  year        = {2015},
}