Results 141 to 150 of about 262,512 (331)

The informativeness of consolidated and parent‐only earnings to investors: Evidence from India

Contemporary Accounting Research, EarlyView.
Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran, Sudershan Kuntluru, Hariom Manchiraju, Sumeet Rajput   +3 more
wiley   +1 more source

The structure, regulation, and performance of pension funds in nine industrial countries [PDF]

The author offers an overview of issues relating to the development of funded pension schemes in industrial countries. The analysis applies the economic theory of pension regulation to experience with the structure, regulation, and performance of funds ...
Davis, E.P., DEC
core  

LIFE INSURANCE AND PENSION CONTRACTS I: THE TIME ADDITIVE LIFE CYCLE MODEL [PDF]

, 2014
Knut K. Aase
openalex   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

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, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source

Labor force participation by the elderly in Mexico [PDF]

A brief review of the aging of the Mexican population, the high labor force participation of elderly, and the lack of retirement pensions, is followed by a causal empirical analysis using a panel data set (Mexican Health and Aging Study, MHAS) of ...
Edwin van Gameren
core  

Is pension insurance a barrier to entrepreneurship? New evidence from China

, 2022
Yian Chen, Guiping Li, Wenjing Gao
openalex   +2 more sources

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

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

Savremeno naoružanje i vojna oprema za broj 3-2024

Vojnotehnički Glasnik
Raketa AIM-174, nova varijanta rakete SM-6; Ruski raketni sistem Rubež ...
Dragan M. Vučković
doaj  

Pensions as Insurance [PDF]

The Geneva Papers on Risk and Insurance - Issues and Practice, 1996
openaire   +2 more sources

Approaching Retirement in Poverty [PDF]

Despite the reform of 1997, numerous negative elements remained in the pension system which operate towards a levelling of the future pensioner society, regardless of the earlier position and time spent on the labour market or of the earnings.
Szeman, Zsuzsa
core