Results 71 to 80 of about 26,297,417 (291)
Technical Efficiency and Heterogeneity of Argentina Pension Funds [PDF]
This paper examines the technical efficiency of Argentinean pension funds management companies using a random stochastic frontier model to rank the pension funds management companies, taking into account heterogeneity in the data.
Carlos Romero +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley +1 more source
Regulating private pension funds’ structure, performance and investments: cross-country evidence [PDF]
A number of countries have introduced individual, privately managed defined-contribution accounts, where the value of the pension benefit will depend on accumulated contributions and investment returns.
Yermo, Juan +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable governance depends on the joint functioning of institutional quality, fiscal discipline, environmental performance, and socioeconomic inclusion. However, many composite indicators rely on subjective weighting schemes and leave the structural role of governance underspecified.
Ömer Faruk Rençber +3 more
wiley +1 more source
Global Asset Return in Pension Funds: a dynamical risk analysis [PDF]
The aim of the paper is to develop a technique for rebalancing pension fund portfolios in function of their pointwise level of risk. The performance of pension funds is often measured by their global asset returns because of the latter’s influence on ...
Sergio, Bianchi, Alessandro, Trudda
core
Non-state pension provision in Ukraine: status and prospects
Український соціумThe article proposes a general assessment of the state of non-state pension provision in Ukraine in the conditions of a full-scale war against the background of demographic challenges and forced migration of the population.
Bereslavska Olena
doaj +1 more source
CRITERIA FOR CHOOSING A NON-STATE PENSION FUND
Modern Technologies and Scientific and Technological ProgressThe article is devoted to the issues of choosing a non-state pension fund (NPF) in the Russian Feder-ation. It discusses the key criteria for evaluating NPF: the presence of a license from the Bank of Russia, reliability ratings from accredited agencies, real profitability taking into account inflation, sta-bility during crisis periods, and ...
openaire +1 more source
Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan +3 more
wiley +1 more source
PROBLEMS OF ACCOUNTING OF PENSION LIABILITIES TO THE PENSION FUND
Финансы: теория и практика, 2017 The relevance of accounting for pension liabilities currently caused by economic reasons, directly related to the political and economic changes in the Russian Federation.
A. V. Bolshakova
doaj