Results 151 to 160 of about 678,211 (344)
Why Do Firms Offer Risky Defined Benefit Pension Plans? [PDF]
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
Human Resource Development Quarterly, Volume 36, Issue 1, Page 89-112, Spring 2025.Abstract Retirees re‐entering the workforce, popularly termed as bridge employment, is a phenomenon that is anticipated to increase in the coming years. Though research establishes that these employees have unique aspirations and work motives (see Mazumdar et al., 2020), primary research on how the retirement transition and bridge employment shape each
Bishakha Mazumdar +2 more
wiley +1 more source
The Hayek Pension: An efficient minimum pension to complement the welfare state [PDF]
A means tested minimum income for old age creates an incentive for some not to save for old age and instead to free ride. Recent literature is undecided to what extent this inefficient savings distortion should be addressed by a compulsory pension system
Jakob von Weizsäcker
core
Sustainability Performance and Corporate Risk: Evidence From the Tourism Industry
International 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
Did Pension Plan Accounting Contribute to a Stock Market Bubble? [PDF]
During the 1990s the assets of corporate defined-benefit pension plans ballooned with the booming stock market. Under current accounting guidelines, the result was a substantial but stealthy boost to sponsoring firms' profits.
Julia Lynn Coronado, Steven A. Sharpe
core
International 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
The simple(r) algebra of pension plans [PDF]
Chile's success with pension reform in the early 1980s and the continuing financial pressures facing the social security systems of many developing (and some industrial) countries have elicited considerable interest in the mechanics of pension systems ...
Vittas, Dimitri
core
Pension systems and financial systems in Europe: a comparison from the point of view of complementarity : [Version July 2001] [PDF]
, 2001 At present, the question of how national pension or retirement payment systems should be organised is being hotly debated in various countries, and opinions vary widely as to what should be regarded as the optimal design for such systems.
Schmidt, Reinhard H., Tyrell, Marcel
core
Two Shades of Green? Gender Differences in Environmental Concern and Activism
International Journal of Finance &Economics, EarlyView.ABSTRACT This study examines gender differences in environmental concern and activism using data from the World Values Survey. The results indicate that women are more likely than men to be concerned about the environment, but are less likely to engage in environmental activism.
Hava Orkut, Caroline Perrin
wiley +1 more source
15 years of pension reform in Germany: old successes and new threats [PDF]
The paper surveys the state of German pension system after a sequence of reforms aimed at achieving long-term sustainability. We argue that the latest reforms have moved pension provision in Germany in principle from a defined benefit to a defined ...
Bonin, Holger
core