ABSTRACT This study examines whether female directors influence firms' allocation of internal funds between dividend payments and defined benefit (DB) pension funding. Using FTSE All‐Share firms from 2007 to 2021, we find that companies with a higher proportion of female directors exhibit stronger pension funding positions and, overall, maintain ...
Zezeng Li, Erhan Kilincarslan
wiley +1 more source
Employment Protection and Bank Dividends: Evidence From Wrongful Discharge Laws
ABSTRACT Using the staggered adoption of the good faith exception to U.S. wrongful discharge laws, we examine the causal effect of employment protection and firing costs on bank dividend payouts. We find stronger employment protection significantly reduces dividends, with good faith adoption lowering payouts by 7% relative to the mean. In line with the
Alessio Bongiovanni, Joshua Cave
wiley +1 more source
Reply to: Investing in equitable healthy aging: Why Africa must reform social pension schemes to improve Alzheimer's disease and dementia outcomes. [PDF]
Prynn JE, Walsh S.
europepmc +1 more source
Can Coercive Vertical Consolidation Improve the Financial Condition of Local Authorities?
ABSTRACT Vertical consolidation of small local authorities providing neighborhood services and large authorities providing strategic services into unitary authorities is assumed to improve financial condition by creating new economies of scale and scope.
Rhys Andrews, Dennis De Widt
wiley +1 more source
Importance of work-related factors for post-retirement labour market participation. [PDF]
Polvinen A, Tenhunen S.
europepmc +1 more source
Connectivity and Selective Rural Migration
ABSTRACT How does infrastructure shape rural development? Using household panel data from a nationally representative sample of Chinese villages, matched to high‐resolution highway maps, we find that road expansion between 2000 and 2015 operates mainly through reallocation, with less productive farmers scaling down or exiting and more productive ...
Lin Ma +3 more
wiley +1 more source
Change in population structure, policy adjustment, and China's public pension sustainability. [PDF]
Fan W, Meng J, Yang H.
europepmc +1 more source
Auditability in the Digital Age
ABSTRACT In this Perspective essay, I offer some provocations about the future of auditing. I suggest that auditing is currently undergoing technological change in its practice unlike any other in its history in which notions of evidence and auditability have become fluid.
Michael Power
wiley +1 more source
Determinants of disability pension following sickness absence in French private-sector employees. [PDF]
Ben Halima MA +4 more
europepmc +1 more source
Assessing the Employee Welfare Impact of Right‐To‐Work Laws: Insights From State‐Level Legislation
ABSTRACT We examine the effect of right‐to‐work (RTW) laws on employee welfare using the stacked difference‐in‐differences (DiD) methodology. We posit that RTW laws weaken collective bargaining power, increase free riding, and ultimately reduce employee welfare. We document a significant employee welfare decline following RTW adoption, especially among
Shima Amini +2 more
wiley +1 more source

