Results 51 to 60 of about 15,625 (261)
Business Strategy and the Environment, EarlyView.ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley +1 more source
Pensions as Retirement Income Insurance. [PDF]
Journal of Economic Literature, 1989 This paper develops the view that employer-sponsored pension plans are best understood as retirement income insurance for employees and from that perspective addresses a number of questions regarding the reasons for their existence, their design, and their funding and investment policies.
openaire +3 more sources
Evaluating pension insurance pricing
Journal of Pension Economics and Finance, 2013 AbstractThe Pension Benefit Guaranty Corporation's (PBGC) Pension Insurance Modeling System model has taken on the Herculean task of modeling in detail and under many scenarios the cash outflows associated with the pension obligations, they have assumed.
openaire +2 more sources
Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan +3 more
wiley +1 more source
DISABILITY INSURANCE RIGHT IN THE STATES SUCCESSORS OF THE SFRY
Pravo, 2010 This work analyses the main characteristics of the disability insurance in the states-successors of the SFRY. Definitions of disability and its most important elements – general and professional incapacity for work, duration of disability, as well as the
Velizar Golubović
doaj
IMPROVEMENT OF THE SYSTEM OF MANDATORY PENSION INSURANCE IN THE RUSSIAN FEDERATION: DEVELOPMENT OF THE ATYPICAL IN SOCIAL SECURITY [PDF]
Legal BulletinThe relevance of this scientific article is the consideration of theoretical issues of improving the system of compulsory pension insurance, payments from pension savings (lump sum payment of pension savings, urgent pension payment, payment of pension ...
PLESHAKOVA I.N.
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Mathematics, 2020 Taking mortality distribution, surrender value, and tax relief factors into consideration, the authors construct an actuarial model for the influence of personal income tax deferred commercial pension insurance on changes in personal pension wealth and ...
Wenguang Yu +9 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar +2 more
wiley +1 more source
Modern weapons and military equipment for the issue 1-2021
Vojnotehnički Glasnik, 2021 Analysis: Top most modern 6x6 wheeled self-propelled howitzer; Serbia test-fires indigenous RLN-IC/170 short-range ...
Dragan M. Vučković
doaj