Results 61 to 70 of about 14,128 (302)
The Role of Longevity-Indexed Bond in Risk Management of Aggregated Defined Benefit Pension Scheme
RisksDefined benefit (DB) pension plans are a primary type of pension schemes with the sponsor assuming most of the risks. Longevity-indexed bonds have been used to hedge or transfer risks in pension plans.
Xiaoyi Zhang, Yanan Li, Junyi Guo
doaj +1 more source
Risk Shifting versus Risk Management: Investment Policy in Corporate Pension Plans [PDF]
The asset allocation of defined benefit pension plans is a setting where both risk shifting and risk management incentives are likely be present. Empirically, firms with poorly funded pension plans and weak credit ratings allocate a greater share of ...
Joshua Rauh
core
Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley +1 more source
Coordonate ale reformei sistemului de pensii. Cazul României
Revista Transilvană de Ştiinţe Administrative, 2007 The reform of the pension systems has become a necessity in most of countries, as the public pension plans are not capable of ensuring a decent pension for the elderly.
Daniela Georgeta BEJU
doaj
BarekengThe sustainability of defined benefit pension plans relies heavily on effective funding strategies. This study aims to develop an optimized funding strategy for Defined Benefit Pension Plans by integrating the Entry Age Normal (EAN) method with the ...
Wahyuni Ekasasmita +3 more
doaj +1 more source
Funding in Public Sector Pension Plans - International Evidence [PDF]
Most countries have separate pension plan for public sector employees. The future fiscal burden of these plans can be substantial as the government usually is the largest employer, pension promises in the public sector tend to be relatively generous, and
Juan Yermo +2 more
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Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu +4 more
wiley +1 more source
Journal of Business Economics and Management, 2015 The study examines herding behavior in the strategic allocations of UK pension plans. The results show that UK pension managers are involved in cross-sectional herd behavior. The study also examines herding from a quantitative perspective considering the
Laura Andreu +2 more
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DO HIGHLY COMPENSATED PARTICIPANTS INFLUENCE THE MANAGEMENT OF QUALIFIED PENSION PLANS? [PDF]
This paper presents evidence of favorable management of qualified pension plans with large proportion of highly compensated employees. Defined-benefit pension plans that are dominated by highly compensated employees tend to contribute beyond the minimum ...
Sharad Asthana
core
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