Results 141 to 150 of about 262,075 (309)

Evaluating the impact of the UK job retention scheme on mental health and well‐being using matched difference‐in‐differences

Fiscal Studies, EarlyView.
Abstract In March 2020, the UK government implemented the Coronavirus Job Retention Scheme, otherwise known as furlough, to minimise the impact of job losses. The UK furlough protected jobs during the COVID‐19 crisis, covering up to 80 per cent of a worker's monthly wage for hours not worked. We evaluate the causal effects of furlough on mental health,
Christopher Deeming, Lateef Akanni
wiley   +1 more source

Pensions and Retiree Health Benefits in Household Wealth: Changes from 1969 to 1992 [PDF]

By 1992, pensions and retiree health insurance represented one quarter of the wealth of families on the verge of retirement. Our simulations suggest that between 1969 and 1992, abstracting from the effects of changes in wages and years of covered work on
Alan L. Gustman, Thomas L. Steinmeier
core  

Partisan Cities: How State‐Local Political Alignment Shapes Credit Risk and Information Processing in the Municipal Bond Market

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

Pension Benefit Insurance and Pension Plan Portfolio Choice [PDF]

Pension benefit guarantee policies have been introduced in several countries to protect private pension plan members from the loss of income that would occur if a plan was underfunded when the sponsoring firm terminates a plan.
Mario Jametti, Thomas Crossley
core  

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

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  

The Relationship Between Financial Education in Young Adults and Financial Literacy: A Review of the Literature in Canada and the United States*

Accounting Perspectives, Volume 24, Issue 1, Page 47-78, March 2025.
ABSTRACT Professional accounting bodies in Canada and the United States, and throughout the world, have funded programs to improve financial literacy for many years. This ongoing interest stems from the expected benefits of improved financial behavior for individuals, society, and financial markets.
Folasade Adesina, Carla Carnaghan, James Smith   +2 more
wiley   +1 more source

Pensions as Insurance [PDF]

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

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

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

Does the All‐Star Award Affect Chinese Analysts' Performance? Evidence From a Regression Discontinuity Design and the Field Le prix All‐Star influence‐t‐il le rendement des analystes chinois ? Données probantes issues d'une régression sur discontinuité et du terrain

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
wiley   +1 more source