The monitoring role of pension fund ownership in ESG firm controversies
This study examines the role of pension fund ownership as a control mechanism of ESG firm controversies. Institutional investors are traditionally considered passive owners; however, the role of pension funds is not clear because, in theory, they may be ...
Mercedes Alda
doaj +1 more source
Pension funds' performance in strongly regulated industries in Central Europe: Evidence from Poland and Hungary [PDF]
This paper presents an analysis of pension funds' performance in Poland and Hungary, two Central European countries characterized by strong regulation of their private pension fund industries.
Bohl, Martin T. +2 more
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CEO Overconfidence, Industry Competition, and ESG Performance
ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley +1 more source
Real Pension Rights as a Control Mechanism for Pension Fund Solvency [PDF]
This paper models policy responses to changes in solvency by Dutch occupational pension funds using a unique panel dataset containing the balance sheets of all registered pension funds in the Netherlands over a period of 15 years (1993-2007).
Jacob A. Bikker, Thijs Knaap, Ward Romp
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For the Few, Not the Many: Tracing the Residualist and Compensatory Nature of British Energy Support
ABSTRACT Drawing on extensive documentary analysis, this article traces the evolution of British energy policy support since World War II. It analyses shifts in policy design through two interpretive lenses: eligibility (residualist vs. universalist) and function (compensatory vs. preventive).
T. M. Croon +4 more
wiley +1 more source
The Duty to effect an appropriate Mode of Payment to Minor Pension Beneficiaries under Scrutiny in Death Claims [PDF]
This note focuses on the payment into a trust arrangement in favour of a minor beneficiary as contemplated in terms of section 37C (2) of the Pension Funds Act 24 of 1956. The aim is to examine the criteria under which the boards of management of pension
N Dyani, M Mhango
doaj
CONTRADICTIONS OF THE DEVELOPMENT OF PRIVATE PENSION PROVISION IN UKRAINE
The pension system of Ukraine is working at the maximum financial stress, without providing sufficient to meet the needs of retirees. Pension benefits can play an important role in ensuring a decent standard of living after retirement.
D. Tretiak
doaj +1 more source
Decision Making in the Pension Fund Board Room: An Experiment with Dutch Pension Fund Trustees [PDF]
We ask how pension fund trustees deal with the booms and busts that funds encounter, and to what extent the decisions of pension fund trustees are affected by behavioral biases.
Dalen, H.P. van +3 more
core +1 more source
ABSTRACT Attitudes toward redistribution have been widely studied, yet individuals respond differently to specific policies. Progressive taxation is one of the most effective mechanisms for reducing inequality and fostering more egalitarian societies, but little is known about the psychological factors shaping support for it.
Juan Matamoros‐Lima +2 more
wiley +1 more source
The Tax Advantages of Pension Fund Investments in Bonds [PDF]
I believe that every tax-paying firm's defined benefit pension fund portfolio should be invested entirely in bonds (or insurance contracts). Although the firm's pension funds are legally distinct from the firm, there is a close tie between the ...
Fischer Black
core

