Results 151 to 160 of about 88,590 (264)
The Effect of Board Leadership Roles and Committee Responsibilities on Governance Effectiveness
Journal of Management Studies, EarlyView.Abstract Expectations for corporate directors have expanded over time, placing growing demands on their time and attention. Drawing on the cognitive foundations of the attention‐based view (ABV), we theorize that board directors' leadership roles and committee assignments shape their attentional perspective and engagement in ways that can both hinder ...
Shelby L. Gai, J. Yo‐Jud Cheng
wiley +1 more source
Employee savings in defined contribution plans: Evidence from age‐based policies in employer plans
Journal of Risk and Insurance, EarlyView.Abstract Retirement saving is a critical form of self‐insurance at older ages, but ensuring that such savings are adequate remains a challenge in the United States. This is especially true for those who save through defined contribution (DC) plans, in which participants are responsible for setting both the amount and the investment strategy.
Brent J. Davis +2 more
wiley +1 more source
Reconstruction of tax balance sheets based on IFRS information: A case study of listed companies within Austria, Germany, and the Netherlands [PDF]
The internationalisation of financial accounting and the European Commission's ambition to harmonise corporate taxation have raised the question whether IFRS accounts could be used for tax purposes.
Kager, Rebekka, Niemann, Rainer
core
Design and pricing of private long‐term care insurance: An Australian analysis
Journal of Risk and Insurance, EarlyView.Abstract Private long‐term care insurance (LTCI) is unavailable in many countries, including Australia, where individuals rely on government support and retirement savings for aged care. This study explores the design and pricing of private LTCI products covering out‐of‐pocket costs, using a model of chronic illness and disability in Australia.
Kyu Park, Michael Sherris
wiley +1 more source
Random Carbon Tax Policy and Investment Into Emission Abatement Technologies
Mathematical Finance, EarlyView.ABSTRACT We analyze the problem of a profit‐maximizing electricity producer, subject to carbon taxes, who decides on investments into CO2$\rm CO_2$ abatement technologies. We assume that the carbon tax policy is random and that the investment in the abatement technology is divisible, irreversible, and subject to transaction costs.
Katia Colaneri +2 more
wiley +1 more source
“Nowhere else to go”: Slow abandonment and (en)closures of long‐term care in Los Angeles
Medical Anthropology Quarterly, EarlyView.Abstract Residential long‐term care facilities, known in California as “board and care” homes, have been closing rapidly in the last decade. Proponents assert these provide vital forms of housing and care to the poor and must be saved, while critics contend they perpetuate the institutionalization of people with disabilities and should be abolished ...
Maxwell A. Hellmann
wiley +1 more source
How do US States Approach Multi‐Year Expenditure Forecasting?
Public Budgeting &Finance, EarlyView.Abstract In the United States, 30 states publish multi‐year expenditure forecasts, while the remaining exhibit variation in their financial planning practices. Building on the literature examining budget forecasts, this study provides insights from interviews with eight states selected using a typology from a cluster analysis.
Christelle Khalaf +2 more
wiley +1 more source
Basic income trials and the politics of scale: A research agenda
Policy Studies Journal, EarlyView.Abstract The growing popularity of basic income has led to extensive trials of the policy in numerous settings across the world. However, analysis of the politics of basic income, and in particular the political dynamics preceding and resulting from trial programs, lags. In response, we propose a research agenda that uses political scale to investigate
Jurgen De Wispelaere +2 more
wiley +1 more source
The development of industrial pensions in the United States in the twentieth century [PDF]
Pensions are retirement income. They offer protection in case you live long enough to quit collecting a paycheck and can stop working. In the United States, pensions are provided by both public and private sectors.
Williamson, Samuel H.
core
Public Administration Review, EarlyView.ABSTRACT The federal government, and its budget process, are facing unprecedented challenges. The federal debt is at historic levels, the process is in disarray, and the constitutional balance of powers is being challenged as never before. The debt, driven by growth in entitlement spending, stands at $38 trillion and is projected to continue to grow if
Carolyn Bourdeaux +4 more
wiley +1 more source