Results 121 to 130 of about 624,824 (295)

Sustainability Performance and Corporate Risk: Evidence From the Tourism Industry

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT We investigate the impact of sustainability performance (Refinitiv Environmental, Social, and Governance [ESG] scores) on corporate risk (CR). We apply stakeholder theory and the resource‐based view to an international sample of 247 tourism firms from 2002 to 2018.
Omneya Abdelsalam   +4 more
wiley   +1 more source

Case study over the employee’s benefits and pension plan accounting [PDF]

open access: yes
The study indicates in its introduction IAS 19’s and IAS 26’s objectives continued by a detailed presentation of the employee’s benefits and pension plans.
Dan STIRBU   +2 more
core  

Climate Transition Risk, ESG Rating Divergence and Portfolio Performance: Evidence From Composite Scores and Climate‐Adjusted Factor Models

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates how ESG rating divergences and climate transition risks jointly influence portfolio performance. Using a newly constructed composite Environmental (E) score derived from principal component analysis (PCA) across three leading ESG providers (Eikon, RobecoSAM, Sustainalytics), we build industry‐adjusted portfolios for 389 
Ahmed Bouteska   +2 more
wiley   +1 more source

How Closely Do Spouses Coordinate Thier Retirement Decisions? [PDF]

open access: yes
This brief focuses on trends over the past two decades in employer- sponsored pension coverage. It explores who is covered by a pension plan and who is not, how much retirees receive in pension income, and how pension coverage and receipt have changed ...
Richard W. Johnson
core  

Optimal timing for induction of labor in normotensive women: A retrospective cohort study

open access: yesInternational Journal of Gynecology &Obstetrics, Volume 169, Issue 1, Page 365-371, April 2025.
Abstract Objective Labor induction is offered to reduce the risk of stillbirth at late term (41+0 to 41+6) but earlier induction in normotensive singleton pregnancies is supported by weak evidence. The aim of the present study was to investigate the optimal timing for induction in normotensive women.
Jóhanna Gunnarsdóttir   +3 more
wiley   +1 more source

Does Financial Innovation Support Development of Pensions and Insurance? The Moderating Role of Green Technology

open access: yesThe International Journal of Financial Systems
This study aims to assess the impact of financial innovation on the development of pension and insurance systems in ASEAN countries. Using secondary data analysis methods from 10 ASEAN member countries over the period 2004-2021, this study found that ...
Nafis Dwi Kartiko   +2 more
doaj   +1 more source

Why Do Firms Offer Risky Defined Benefit Pension Plans? [PDF]

open access: yes
Even risky pension sponsors could offer essentially riskless pension promises by contributing a sufficient level of resources to their pension trust funds and by investing those resources in fixed-income securities designed to deliver their payoffs just ...
David Love, David Wilcox, Paul Smith
core  

Socioeconomic impact on quality of care in pelvic gynecological cancers

open access: yesInternational Journal of Gynecology &Obstetrics, EarlyView.
Abstract Introduction Several European studies have shown health‐related social inequalities in pelvic gynecological cancers, with a social gradient in incidence and mortality, partly explained by more advanced stages at diagnosis in low socioeconomic populations.
Lea Mauny   +9 more
wiley   +1 more source

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