Results 201 to 210 of about 262,512 (331)
The Impact of Climate Risks on Corporate Debt Financing
European Financial Management, EarlyView.ABSTRACT As global resource demands and climate pressures grow, companies face the dual challenge of sustainability and environmental responsibility. Using panel data from U.S. publicly listed firms (2014–2022) and a text‐based proxy for climate risks, this study explores the impact of just transition climate risks on corporate debt financing.
Xiaowei Ma +3 more
wiley +1 more source
[Development of an agenda for rehabilitation research in the Austrian pension insurance system]. [PDF]
Rehabilitation (Stuttg)Stöhr D +3 more
europepmc +1 more source
The impact of contractual savings institutions on securities markets [PDF]
The authors assess empirically the impact of contractual savings institutions portfolios (pension funds and life insurance companies) on securities markets, for example, depth and liquidity in the domestic stock market, and depth in the domestic bond ...
Impavido, Gregorio +2 more
core
THE INFLUENCE OF PENSION REFORM ON THE SYSTEM OF ACCOUNTING OF SOCIAL INSURANCE
, 2019 V. Shvets, Yevheniia Odnoroh
openalex +1 more source
The Role of ESG in Shaping the Impact of Financial Development on Banks' Performance
European Financial Management, EarlyView.ABSTRACT This study investigates how financial development, divided into financial markets and financial institutions, affects banks' performance across 93 financially developed countries during the period between 2008 and 2023. The analysis highlights the role of environmental, social and governance readiness as core determinants that reshape ...
Noman Arshed +4 more
wiley +1 more source
Implicit Promises and the Timing of Defined‐Benefit Pension Plan Freezes
Financial Management, EarlyView.ABSTRACT Firms time defined‐benefit (DB) plan freezes after CEO turnovers to protect CEO retirement benefits from cost cuts affecting the wider workforce. We document a significant increase in voluntary CEO turnovers just before the freeze, without notable post‐freeze changes.
Zacharias Petrou, Adamos Vlittis
wiley +1 more source
Local Conceptions of Authority and Political Legitimacy in Africa
Development and Change, EarlyView.
Laurent Fourchard
wiley +1 more source
Financial Statement Readability and Firm Debt Choice
Financial Management, EarlyView.ABSTRACT Examining more than 16,000 firm‐year observations in the United States, we provide novel evidence showing that higher financial statement readability leads to a decrease in information asymmetry and the need for external monitoring, thereby reducing the reliance on bank debt relative to public debt.
Wajih Abbassi +3 more
wiley +1 more source
The Role of Index Fund Ownership in the Era of Say‐on‐Pay
Financial Management, EarlyView.ABSTRACT We examine whether and how index funds influence executive compensation in the post‐Say‐on‐Pay era. Using the annual reconstitution of the Russell indexes as a source of exogenous variation in index fund ownership, we document a causal effect of index ownership on CEO pay structure.
Kiseo Chung, Hwanki Brian Kim
wiley +1 more source
THE EFFECT OF INTELLECTUAL CAPITAL ON PROFITABILITY IN PENSION AND LIFE INSURANCE COMPANIES
, 2023 Aylin MERCAN ALKAN, Sibel Ölmez Cangi
openalex +1 more source