Results 181 to 190 of about 3,795 (300)

The Effect of Board Leadership Roles and Committee Responsibilities on Governance Effectiveness

open access: yesJournal 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

Dynamic capital allocation in general insurance

open access: yesJournal of Risk and Insurance, EarlyView.
Abstract This paper provides a model for allocating capital to different insurance lines with varying development periods for a value‐maximizing insurance company. In our model, the company makes capitalization and exposure decisions considering its capital level and its relevant loss history.
Qiheng Guo   +2 more
wiley   +1 more source

Social Equity Practices in Public Financial Management: A Conceptual Review and Proposed Reforms

open access: yesPublic Administration, EarlyView.
ABSTRACT Equity has been at the core of public finance going at least as far back as 1776 when Adam Smith included it as one of four canons of a good tax in his classic An Inquiry into the Nature and Causes of the Wealth of Nations (Tax Project Institute 2025).
John R. Bartle   +2 more
wiley   +1 more source

The Evolving Role of 21st Century Municipal Financial Advisors

open access: yesPublic Budgeting &Finance, EarlyView.
ABSTRACT We describe the evolution of the market for municipal financial advice since the year 2000 and present new empirical facts. Using SEC municipal advisor filings, we show that the number of operating advisors has decreased over time. We document that withdrawals—either exits, reorganizations, or mergers—are concentrated among smaller firms and ...
Daniel G. Garrett, Baridhi Malakar
wiley   +1 more source

Other People's Money: Political Embeddedness on Pension Boards, Alternative Assets and Investment Fees

open access: yesPublic Budgeting &Finance, EarlyView.
Abstract State‐administered pension plans report paying roughly $20 billion each year in fees to external asset managers, much of it for high‐cost, high‐risk “alternative” assets such as private equity and hedge funds. These outcomes involve trillions in pension investments that affect the retirement security of millions of public sector workers and ...
Jeffrey C. Diebold, Cody R. Taylor
wiley   +1 more source

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