Results 71 to 80 of about 123,047 (312)
Real Pension Rights as a Control Mechanism for Pension Fund Solvency [PDF]
This paper models policy responses to changes in solvency by Dutch occupational pension funds using a unique panel dataset containing the balance sheets of all registered pension funds in the Netherlands over a period of 15 years (1993-2007).
Thijs Knaap, Jacob A. Bikker, Ward Romp
core
Pension Risk, Retirement Saving and Insurance [PDF]
Using a representative sample of Italian investors, we estimate the risk associated with pension benefits by eliciting for each individual the subjective distribution of the replacement rate as a summary indicator of social security wealth.
Luigi Guiso +2 more
core +2 more sources
Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu +4 more
wiley +1 more source
Вестник СибАДИ, 2017 In this article problems of implementation of corporate pension plans for non-state institutions of higher professional education are considered. Benefits inherent for employers and their employees are analysed when using system of additional pension ...
V. V. Presnyakova, S. N. Markov
doaj +1 more source
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
A NEW STAGE OF PENSION REFORM IN RUSSIA: INCREASING PRIVATE PENSIONS
Финансы: теория и практика, 2017 Article Retracted.A new stage of the pension reform in Russia scheduled for 2015 will be an extension of parametric and institutional reforms aimed at the restructuring of the economic and social system of the country to further adapt it to market ...
Arkady K. Solovyev
doaj
SPILLOVER EFFECTS OF PENSION FUNDS ON CAPITAL MARKETS. THE EU-15 COUNTRIES CASE [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012 The paper aims at providing new empirical evidence for the connection between pension reform and domestic stock market development, in the case of the old member states of European Union.
MILOŞ LAURA RAISA
doaj
SSRN Electronic Journal, 2016 There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically.
Cremer, Helmuth, Pestieau, Pierre
openaire +7 more sources
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
VALUATION PROBLEMS OF THE PENSION SYSTEM EFFICIENCY
Статистика и экономика, 2016 The term “efficiency” is often used by professionals and scientists in the evaluation of pension system functioning. However, to date, common approaches to the determination of pension system efficiency aren’t developed and systematized.
Yulia A. German
doaj +1 more source