Results 101 to 110 of about 165,493 (224)
The Economic History Review, EarlyView.Abstract After the Second World War, family allowances became a cornerstone of social spending in western Europe. Whilst religion is often highlighted as a driver of this policy, the role of political Catholicism remains contested, particularly in southern Europe.
Guillem Verd‐Llabrés
wiley +1 more source
The Impact of Climate Risks on Corporate Debt Financing
European Financial Management, EarlyView.ABSTRACT As global resource demands and climate pressures grow, companies face the dual challenge of sustainability and environmental responsibility. Using panel data from U.S. publicly listed firms (2014–2022) and a text‐based proxy for climate risks, this study explores the impact of just transition climate risks on corporate debt financing.
Xiaowei Ma +3 more
wiley +1 more source
Social Security and Retirement during Transition: Microeconometric Evidence from Slovenia. ENEPRI Research Reports No. 57, 2 September 2008 [PDF]
, 2008 This paper analyses old-age retirement decisions of Slovenian men and women eligible to retire in the period 1997-2003. In addition to established market economies, relatively high hazard rates of retirement are found, which decline with age.
Jehoel-Gijsbers, Gerda., Vrooman, Cok.
core
The Role of ESG in Shaping the Impact of Financial Development on Banks' Performance
European Financial Management, EarlyView.ABSTRACT This study investigates how financial development, divided into financial markets and financial institutions, affects banks' performance across 93 financially developed countries during the period between 2008 and 2023. The analysis highlights the role of environmental, social and governance readiness as core determinants that reshape ...
Noman Arshed +4 more
wiley +1 more source
Local economic resilience and economic specialization in Greece during the crisis
Regional Science Policy &Practice, EarlyView., 2023 Abstract This paper scrutinizes the issue of economic resilience, aiming to detect the existence of a systematic link with economic specialization. To this end, the paper conducts an empirical analysis at the local (i.e., municipal) level of Greece during the economic crisis period (2009–2015), providing cartographic visualizations and spatial ...
Panagiotis Artelaris +2 more
wiley +1 more source
Government Financial Reporting: A Study of Nested Controversy
Financial Accountability &Management, EarlyView.ABSTRACT There are two schools of thought on government financial reporting: one emanating from societal values and accountability to citizens; and one based on investment decisions and a business approach. There are staunch proponents of these different perspectives, which are rooted in economic thought and values.
Sheila Ellwood, Rhoda Brown
wiley +1 more source
Financial Statement Readability and Firm Debt Choice
Financial Management, EarlyView.ABSTRACT Examining more than 16,000 firm‐year observations in the United States, we provide novel evidence showing that higher financial statement readability leads to a decrease in information asymmetry and the need for external monitoring, thereby reducing the reliance on bank debt relative to public debt.
Wajih Abbassi +3 more
wiley +1 more source
Life Cycle Consumption and Portfolio Choice Under Real Interest Rate Risk
Financial Management, EarlyView.ABSTRACT We set up a life cycle model with real interest rate risk to demonstrate that real interest rates have implications for optimal household consumption and investments. Lower interest rates lead to higher optimal stock investments and lower consumption.
Marcel Fischer, Natascha Jankowski
wiley +1 more source
A survey of the UK tax system [PDF]
, 2006 This document provides an overview of the UK tax system, describing how each of the main taxes works and setting their current state into the context of the past 27 ...
Adam, S., Browne, J.
core
Price Discovery in Bitcoin ETF Market
Financial Review, EarlyView.ABSTRACT In this study, we explore price discovery across the following three Bitcoin markets: spot, futures, and exchange‐traded funds (ETFs). Employing the fractionally cointegrated vector autoregressive (FCVAR) model, we estimate price discovery in each market using minute‐level price data from October 19, 2021, the launch date of the first US ...
Kiana Kia +4 more
wiley +1 more source