Results 161 to 170 of about 188,438 (312)

Annuities for an Ageing World [PDF]

Substantial research attention has been devoted to the pension accumulation process, whereby employees and those advising them work to accumulate funds for retirement.
David McCarthy, Olivia S. Mitchell
core  

Justification trajectories for pension inequality in Chile (2016-2023): the role of social class and beliefs in meritocracy. [PDF]

Front Sociol
Castillo JC, Canales-Sellés R, Laffert A, Urzúa T.   +3 more
europepmc   +1 more source

Does the All‐Star Award Affect Chinese Analysts' Performance? Evidence From a Regression Discontinuity Design and the Field Le prix All‐Star influence‐t‐il le rendement des analystes chinois ? Données probantes issues d'une régression sur discontinuité et du terrain

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the effect of the All‐Star award on the performance of Chinese financial analysts. Leveraging unique voting data from 2007 to 2016 and a regression discontinuity design (RDD), we find that the All‐Star award significantly enhances recipients' fundamental analysis. Awarded analysts issue more accurate earnings forecasts, and
Congcong Li, Shaokun Li, Hai Lu
wiley   +1 more source

Household portfolios in the UK [PDF]

This paper presents a detailed analysis of the composition of household portfolios, using both aggregate and micro-data. Among the key findings are that: Most household wealth is held in the form of housing and pensions. Over time, there has been a shift
James Banks, Tanner, S
core  

Challenges to Improving Health Care Delivery Through ERISA Fiduciary Litigation. [PDF]

J Law Med Ethics
Stein N, Hopkins E.
europepmc   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source

Portable alphas from pension mispricing [PDF]

We introduce a new dynamic trading strategy based on the systematic misspricing of U.S. companies sponsoring Defined Benefit pension plans. This portfolio produces an average return of 1.51% monthly between 1989 and 2004, with a Sharpe Ratio of 0.26. The
Francesco Franzoni, José M. Marín
core  

Investing in equitable healthy aging: Why Africa must reform social pension schemes to improve Alzheimer's disease and dementia outcomes. [PDF]

Alzheimers Dement
Mostert CM, Mekkaoui NE, Ali S, Trepel D, Ranchod K, Udeh-Momoh C, Nesic O, Blackmon K, Karanja M, Thesen T, Andai D, Ayadi R, Eyre H, Merali Z.   +13 more
europepmc   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Employee Valuation of Pension Claims and the Impact of Indexing Initiatives [PDF]

There is discussion in both Canada and the United States of the government's requiring private pension plans to provide contractual cost-of-living protection.
James E. Pesando
core