Results 91 to 100 of about 14,128 (302)
CEO Overconfidence, Industry Competition, and ESG Performance
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley +1 more source
"Public Sector Pension Governance and Performance" [PDF]
This paper investigates the determinants of public sector pension plan investment and funding behavior. Its goal is to draw lessons which may be used to improve the design and governance of public pensions.
Olivia S. Mitchell, Ping Lung Hsin
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Research on readiness and maturity for the smart circular economy (SCE) remains fragmented, especially in the hospitality sector. This study develops a multidimensional framework that integrates the principles of the circular economy, Industry 4.0, and sustainability performance in the context of tourist accommodations.
Rafael Mora‐Contreras +5 more
wiley +1 more source
Supplementary pension coverage in Britain [PDF]
The 1986 Social Security Act introduced far-reaching changes to the supplementary pension environment in Britain, encouraging the growth of defined contribution pension plans and especially personal pensions.
Armando Barrientos
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How does the market price pension accruals? [PDF]
, 2007 We use a cross-sectional valuation model that distinguishes between the operating and financial activities of the firm to examine the repercussions of three main alternative measures of pension expense.
Kiosse, Vicky +2 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper examines whether occupational pension funds (OPFs) apply a strategic and long‐term logic when assessing ESG practices in their investee firms. Using discourse analysis of semi‐structured interviews with asset managers and workers' representatives, we examine whether Spanish OPFs look beyond compliance‐driven CSR and consider the ...
Manuel Moreno‐García +3 more
wiley +1 more source
The Distributive Consequences of Active Welfare Policies in Europe
European Policy Analysis, EarlyView.ABSTRACT This article examines the distributive consequences of active welfare policies in Europe by analysing tier‐specific investments in individualised employment services across four European welfare states: Denmark, Germany, the Netherlands and the United Kingdom.
Deborah Jackwerth‐Rice +1 more
wiley +1 more source
Risky Assumptions: A closer Look at the Bearing of Investment Risk in Defined-Benefit Pension Plans [PDF]
There is reason to question whether employers bear all – and employees none – of the investment risk in defined-benefit pension plans. So are they just defined-contribution plans in disguise?governance and public institutions, pension papers, investment ...
James E. Pesando
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A price check on the ketogenic diet for adults with epilepsy in Australia
Epilepsia Open, EarlyView.Abstract Objective The ketogenic diet is an established and effective treatment for drug‐resistant epilepsy and is an emerging therapy for other conditions. Affordability of therapeutic ketogenic diets for epilepsy has not been well studied. This study aimed to compare weekly cost of ketogenic diets with national dietary guidelines and a typical ...
Lillian King +6 more
wiley +1 more source
Optimization of the Actuarial Model of Defined Contribution Pension Plan
Discrete Dynamics in Nature and Society, 2014 The paper focuses on the actuarial models of defined contribution pension plan. Through assumptions and calculations, the expected replacement ratios of three different defined contribution pension plans are compared.
Yan Li, Yuchen Huang, Yancong Zhou
doaj +1 more source