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
Annuity markets and benefit design in multi-pillar pension schemes : experience and lessons from four Latin American countries [PDF]
A growing number of countries have introduced mandatory defined contribution schemes. As these schemes mature, their success will increasingly depend on how well they translate accumulated funds into a stream of retirement income. Successful reforms will
Palacios, Robert, Rofman, Rafael
core
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
Pension reform : is there a tradeoff between efficiency and equity? [PDF]
In the past decade, Latin America has taken the lead in structural pension reform which replaces a publicly managed pay-as-you-go defined-benefit system with a system of privately managed, fully funded defined-contribution accounts supplemented by a ...
James, Estelle
core
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
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
Analysis of Balance of Income and Expenditure and Optimal Retirement Age of Pension Insurance Co-Ordination Account Based on Improved Machine Learning Algorithm. [PDF]
Comput Intell Neurosci, 2022 Yan S, Zhou Y, Zhang Y.
europepmc +1 more source
Globalization, corporate finance, and coordinated capitalism: Pension finance in Germany and Japan [PDF]
This paper analyzes 'globalization' as the interplay between domestic and 'foreign' economic agents that seek to break up nationally contained and/or institutionally constrained markets with the aim of altering distributive outcomes in their favor.
Manow, Philip
core
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
Towards an institutional "landscape" view of modern money creation mechanisms and some reflections on their ecological significance. [PDF]
Sustain Sci, 2023 Hook A.
europepmc +1 more source