Results 61 to 70 of about 1,317,367 (333)
Do analysts underreact to pension underfunding? Evidence from forecast bias and funding ratios of DB plans in Korea [PDF]
Seonmul yeonguThis study aims to empirically investigate the relationship between the funding status of defined benefit (DB) pension plans and the forecast bias of financial analysts.
Jung-Hee Noh, Heejin Park
doaj +1 more source
Conceptualising Supply Chain Resilience Within Social Enterprises
Business Strategy and the Environment, EarlyView.ABSTRACT This research seeks to conceptualise supply chain resilience (SCRes) in a social enterprise (SE) context, focusing on SEs with a social mission to tackle food insecurity and food poverty. Despite the increasingly mature field of SCRes and awareness of the critical role SEs play in tackling social challenges such as food poverty, no studies ...
Alexander James Jones +3 more
wiley +1 more source
The Finnish Pension System and Its Future Challenges
Intereconomics, 2020 A specific feature in the Finnish pension system is rule-based preparation for mortality change. The earned pension capital is adjusted to life expectancy and the lowest age limit of the flexible retirement age will be adapted so that the ratio of ...
Tarmo Valkonen
doaj +1 more source
Aging and pension reform: extending the retirement age and human capital formation*
Journal of Pension Economics and Finance, 2015 Projected demographic changes in industrialized and developing countries vary in extent and timing but will reduce the share of the population in working age everywhere.
Edgar Vogel +2 more
semanticscholar +1 more source
Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley +1 more source
The pay-as-you-go pension system as fertility insurance and an enforcement device [PDF]
, 2004 A PAYGO system may serve as insurance against not having children and as an enforcement device for ungrateful children who are unwilling to pay their parents a pension. In fact, the latter was Bismarck’s historic motive for introducing this system. It is
Sinn, Hans-Werner
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
Aktualʹnye Problemy Èkonomiki i Prava, 2016 Objective to identify the impact of tax incentives on enhancing the investmentsavings potential of the finance of the Russians in the pension sphere. Methods in this work a systematic approach was applied to the consideration of the financial and ...
Lyubov’ V. Grigoryeva
doaj
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
ASSESSING THE IMPACT OF SECOND PILLAR COMPONENT ON OLD AGE PENSION IN LITHUANIA
Ekonomika, 2013 . The aim of the study was is to evaluate the impact of a privately accumulated second pillar component on old-age pension. This evaluation is based on quantitative, statistical data and qualitative analysis of pension accumulation results in second ...
Teodoras Medaiskis, Tadas Gudaitis
doaj +1 more source