Results 241 to 250 of about 8,859 (299)

The Relationship Between Financial Education in Young Adults and Financial Literacy: A Review of the Literature in Canada and the United States*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 47-78, March 2025.
ABSTRACT Professional accounting bodies in Canada and the United States, and throughout the world, have funded programs to improve financial literacy for many years. This ongoing interest stems from the expected benefits of improved financial behavior for individuals, society, and financial markets.
Folasade Adesina   +2 more
wiley   +1 more source

ASSESSMENT OF THE LEVEL OF ECONOMIC SECURITY OF NON-STATE PENSION FUNDS

open access: yesВестник Алтайской академии экономики и права
N.V. Ogorelkova, I.M. Reutova
openaire   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

open access: yesAbacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Broker and institutional investor short selling

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 621-645, March 2025.
Abstract Brokers have access to order‐flow data, which they can use to enhance their short‐selling returns. However, New Zealand brokers also have a fiduciary duty to place their clients' interests before their own. We compare the short‐selling returns and trading behaviours of brokers and institutional investors who predominantly focus on profit ...
Ben R. Marshall   +3 more
wiley   +1 more source

Wealth Composition, Distribution, and Transmission: The Graduate Center Wealth Project Data Warehouse. [PDF]

open access: yesSci Data
Longmuir M   +12 more
europepmc   +1 more source

Priorities and challenges in social and healthcare policies for older people living in the Mediterranean basin: A Delphi panel study. [PDF]

open access: yesBMC Geriatr
Porcel-Gálvez AM   +7 more
europepmc   +1 more source

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