Results 111 to 120 of about 9,922 (291)
Abacus, EarlyView.This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun +2 more
wiley +1 more source
Did Soviet Elderly Employment Respond to Financial Incentives? Evidence from Pension Reforms
, 2019 Olga Malkova
openalex +1 more source
Abacus, EarlyView.Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley +1 more source
Addiction, EarlyView.Abstract Background and aims Affordability of alcohol is a key driver of consumption. The cost‐of‐living crisis in Great Britain has been putting pressure on household budgets since late 2021. In addition, the UK Government implemented substantial reforms to the alcohol duty system and increased alcohol taxes in 2023.
Sarah E. Jackson +7 more
wiley +1 more source
Considerente asupra reformei administrative a sistemelor de pensii
Revista Transilvană de Ştiinţe Administrative, 2007 The first part of this article emphasises, by means of descriptive statistics, the need for revising pension systems financed by redistribution. The administrative and structural reform of the public pension system represents an important task for many ...
Dorina LAZĂR, Codruţa FĂT
doaj
Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad
Asia‐Pacific Economic History Review, EarlyView.Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley +1 more source
Pension reform and capital market development in Central and Eastern European countries [PDF]
, 2015 Cosmin Enache +2 more
openalex +1 more source
How budget trade‐offs undermine electoral incentives to build public housing
American Journal of Political Science, EarlyView.Abstract Housing shortages and rising rents have increased demands for affordable housing. In this paper, we examine whether electoral constraints can undermine local politicians' incentives to build public housing. Empirically, we draw on the full‐count census of all housing built in Germany, data on 19,685 local elections between 1989 and 2011, and ...
Hanno Hilbig, Andreas Wiedemann
wiley +1 more source
Alienation, equality, and multifaith establishment
American Journal of Political Science, EarlyView.Abstract Religious establishment today often takes a multifaith form, whereby multiple religions are supported in different ways and to different degrees. In order to contribute to the development of a normative framework for assessing practices and regimes of multifaith establishment, this article recommends the concept of “social alienation ...
Andrew Shorten
wiley +1 more source