Results 141 to 150 of about 429,725 (289)
Contemporary Accounting Research, EarlyView.ABSTRACT This paper examines how accounting and control practices constitute and distribute agency and responsibility for sustainability in global supply chains. Drawing on a field study in the fashion industry, we describe the sustainability control practices used by a major buyer firm vis‐à‐vis its suppliers and trace their evolution from a ...
Martin Messner +2 more
wiley +1 more source
Monetizing Housing Equity to Generate Retirement Incomes [PDF]
The public housing program and the unique way of financing housing through the mandatory savings system in Singapore have created a class of homeowners.
Albert K C Tsui, Ngee-Choon Chia
core
Abacus, EarlyView.Initial public offering (IPO) underpricing, driven by information asymmetry, is a prevalent and serious global phenomenon. In addition to the influence of information providers such as IPO firms, investors’ ability to acquire information may also significantly affect IPO underpricing.
Haipeng Yu +3 more
wiley +1 more source
Individual Welfare Gains from Deferred Life-Annuities under Stochastic Lee-Carter Mortality [PDF]
A deferred annuity typically includes an option-like right for the policyholder. At the end of the deferment period, he may either choose to receive annuity payouts, calculated based on a mortality table agreed to at contract inception, or receive the ...
Thomas Post
core
Accounting &Finance, EarlyView.ABSTRACT This study examines how board expertise diversity influences firm performance using a novel machine learning approach to classify directors' professional backgrounds. Drawing on data from Spanish listed firms, we develop multidimensional expertise profiles that capture multiple skills held by each director.
Fernando Hernández‐Atienza +4 more
wiley +1 more source
Field‐level crop choice responses to weather‐induced yield shocks in the US Corn Belt
American Journal of Agricultural Economics, EarlyView.Abstract As climate change increases the frequency and severity of extreme heat events, farmers are expected to face greater variability in crop yields. Using 10 million field‐level observations, this study examines how farmers in the US Corn Belt adjust corn–soybean rotation decisions in response to yield shocks largely driven by weather fluctuations.
Seunghyun Lee
wiley +1 more source
Sieve bootstrapping in the Lee-Carter model
, 2013 This paper studies an alternative approach to construct confidence intervals for parameter estimates of the Lee-Carter model. First, the procedure of obtaining confidence intervals using regular nonparametric i.i.d. bootstrap is specified. Empirical evidence seems to invalidate this approach as it indicates strong autocorrelation and cross correlation ...
openaire +2 more sources
Life is Cheap: Using Mortality Bonds to Hedge Aggregate Mortality Risk [PDF]
Using the widely-cited Lee-Carter mortality model, we quantify aggregate mortality risk as the risk that the average annuitant lives longer than is predicted by the model, and we conclude that annuity business exposes insurance companies to substantial ...
Anthony Webb, Leora Friedberg
core
Injustice, relational violence, and the foster system
American Journal of Political Science, EarlyView.Abstract Political theorists have not paid sustained attention to the foster system or treated it as a political institution. Despite this, scholars and social movement advocates have identified the system as a site of social and political injustice. This paper develops an account of racial, class, and relational injustice in the contemporary US foster
Emma Ebowe
wiley +1 more source
Trend forecasting of main groups of causes-of-death in Iran using the Lee-Carter model. [PDF]
Med J Islam Repub Iran, 2018 Jahangiri K +3 more
europepmc +1 more source