Results 151 to 160 of about 188,438 (312)
Quid Pro Quo? Private Information Flows in Shareholder Activism: Evidence from Mutual Fund Families
Journal of Accounting Research, EarlyView.ABSTRACT This paper hypothesizes that information flows from target firms to large shareholders during activist campaigns and that these flows have governance consequences. Focusing on actively managed mutual fund families, we find that informed trading by large‐holding fund families increases during activist campaigns relative to smaller‐holding fund ...
EUNJEE KIM, HAI PHAM
wiley +1 more source
Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings
Journal of Accounting Research, EarlyView.ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS +3 more
wiley +1 more source
The Weaponization of ESG Infrastructures and the Future of Green Finance
Global Policy, EarlyView.ABSTRACT The trillion‐dollar green finance industry faces growing pushbacks from a range of actors. While criticisms vary—from portraying ESG as part of a “woke” agenda to highlighting risks of greenwashing—we now see mass departures from climate–finance initiatives, with asset managers coming under fire from regulators over ESG policies and activist ...
Annika Stenström
wiley +1 more source
Optimal asset allocation for pension funds under mortality risk during the accumulation and ecumulation phases [PDF]
In a financial market with one riskless asset and n risky assets following geometric Brownian motions, we solve the problem of a pension fund maximizing the expected CRRA utility of its terminal wealth.
Francesco Menoncin +2 more
core
Justice Across Generations: Rethinking Reciprocity Under Conditions of Uncertainty
Global Policy, EarlyView.ABSTRACT This introduction investigates the role of justice as reciprocity in intergenerational settings. It argues that the growing prominence of intergenerational framing in contemporary policy agendas is best understood in light of distinct questions emerging within the normative debate on intergenerational justice.
Valentina Gentile, Fiammetta Sacconi
wiley +1 more source
How do children's cohabitation and family asset reserves impact rural individuals' participation in commercial pension insurance? [PDF]
Front Public HealthFeng C, Zhang Y, Yang L, Wu L, Liu B.
europepmc +1 more source
Accounting 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
Cumulative displacement in old age: a phenomenological study of life-course trajectories to homelessness among older adults in Iran. [PDF]
BMC GeriatrParvaei S, Rashedi V, Sharifi Saei MH.
europepmc +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley +1 more source