Results 181 to 190 of about 223,897 (281)
A View of the Rhode Island Pension Landscape: The Potential Reform of Local Pension Plans Under the Preemption Doctrine [PDF]
, 2014 Digou, Andre S.
core +1 more source
Justice Between Coexisting Generations: Birth Cohorts or Age Groups?
Global Policy, EarlyView.ABSTRACT This paper will deal with intergenerational justice, focusing on the relationship between coexisting generations. The first section will be reserved for some conceptual clarifications on the concept of justice, on the distinction between age groups and birth cohorts, and on the specificity of age as a category for apportioning benefits and ...
Anna Elisabetta Galeotti
wiley +1 more source
Policy effects of reduced pension contribution rate on innovation input--Empirical evidence from Zhejiang and Shandong provinces. [PDF]
PLoS OneHe Z, Xu J.
europepmc +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley +1 more source
Caring alone: older adult care burdens, practices, and structural imbalances among China's one-child generation. [PDF]
Front Public HealthXiang S, Xiang H, Ren Q, Deng Q.
europepmc +1 more source
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
The Impact of Population Aging on Food Consumption of Rural Households in China: Cross-Sectional Study Across the Ten Geographic Regions. [PDF]
FoodsWang T, Xu D, Yang D, Li M, Lan H.
europepmc +1 more source
Broker and institutional investor short selling
Accounting &Finance, Volume 65, Issue 1, Page 621-645, March 2025.Abstract Brokers have access to order‐flow data, which they can use to enhance their short‐selling returns. However, New Zealand brokers also have a fiduciary duty to place their clients' interests before their own. We compare the short‐selling returns and trading behaviours of brokers and institutional investors who predominantly focus on profit ...
Ben R. Marshall +3 more
wiley +1 more source