Results 81 to 90 of about 165,493 (224)
Journal of Accounting Research, EarlyView.ABSTRACT This paper studies how partisan alignment between city leaders and state governors shapes information processing and bond pricing in the municipal bond market. Using a novel data set on 1,045 U.S. cities from 2005 to 2019, we show that cities with the same political affiliation as the state governor face 9 basis points lower borrowing costs ...
RAMONA DAGOSTINO, ANYA NAKHMURINA
wiley +1 more source
Personal Security Accounts and Mandatory Annuitization in a Dynastic Framework [PDF]
The aging of the populations in the OECD countries has prompted various calls for reforming the existing pay-as-you-go (PAYG) pension systems. Currently, there is renewed discussion in the United States about partial privatization where a fraction of the
Ayse Imrohoroglu +2 more
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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
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STRUCTURAL CHANGES IN THE ECONOMIES OF CROATIA AND GERMANY [PDF]
The paper discusses the structural changes taking place in the financial system of the Republic of Croatia after the country became independent. Particular attention is given to the banking system, bankruptcies and rehabilitation of banks.
Matić, Branko, Novak, Branko
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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 +2 more
wiley +1 more source
Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad
Asia‐Pacific Economic History Review, EarlyView.Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
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A discrete martingale model of pension fund guarantees in [PDF]
In this paper we present a solution to the problem of pricing guarantees of minimum returns on pension fund contributions. These guarantees exist by law in Colombia and cover all pension fund contributions made to the country's private pension fund ...
Klaus P. Fischer
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Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This study investigates the phenomenon of corporate social responsibility (CSR) decoupling, wherein firms' CSR disclosures diverge from their actual CSR performance, often resulting in misleading portrayals of environmental and social commitments commonly associated with greenwashing.
María Consuelo Pucheta‐Martínez +2 more
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Financing Retirement in the European Union [PDF]
This paper explores how EU countries can address various challenges (including the aging of the population) affecting their systems of old-age income support.
Lans Bovenberg
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British Journal of Industrial Relations, EarlyView.ABSTRACT The debate on whether national industrial relations (IR) are experiencing convergence is a long‐standing one. Recently, scholars argue that we are witnessing a neoliberal convergence of national IR, understood as an increase in employers’ discretion.
Vincenzo Maccarrone
wiley +1 more source