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Performance Evaluations of Defined Contribution Plans by Regulators

James Kavourakis & George Tanewski

Accounting and Finance2026https://doi.org/10.1111/acfi.70161article
AJG 2ABDC A
Weight
0.50

Abstract

This paper examines the effect of public evaluations of superannuation plan performance by regulators. We find evidence that members switch capital away from plans receiving failing evaluations, with the ratio of net benefit flows to plan assets declining by 9 percentage points ($272 million based on the average plan). The effect concentrates in plans with more passive members and in Industry and Retail plans, where members arguably have fewer barriers to exit. There is minimal evidence that member returns are improved by switching. This study provides evidence consistent with behavioural justifications for the regulators' intervention in the superannuation industry.

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https://doi.org/https://doi.org/10.1111/acfi.70161

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@article{james2026,
  title        = {{Performance Evaluations of Defined Contribution Plans by Regulators}},
  author       = {James Kavourakis & George Tanewski},
  journal      = {Accounting and Finance},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1111/acfi.70161},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.