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
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
How can China provide income security for its rapidly aging population? [PDF]
The authors discuss key choices policy makers face about China's pension system in the face of a rapidly aging population. They describe the problems the current pay-as-you-go system faces in the near and long term and simulate policy options for solving
Friedman, Barry +3 more
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
Welfare, inequality and financial consequences of a multi-pillar pension system. A reform in Peru. [PDF]
The distributional impact of the structural pension reform in Latin American countries has been largely absent in the economic debate. However, this reform may widen inequality in old-age and reduce welfare.
Javier OLIVERA
core
Trust and Distrust in Pension Providers in Times of Decline and Reform: Analysis of Survey Data 2004-2021. [PDF]
Economist (Leiden), 2022 van Dalen HP, Henkens K.
europepmc +1 more source
Monetary Policy, Investor Sentiment and Stock Price Bubble: Evidence From China
Accounting &Finance, EarlyView.ABSTRACT The empirical results indicate that an increase in interest rates may stimulate a significant and persistent stock price bubble, which is consistent with rational asset price bubble theory. This finding suggests that central banks should implement anti‐turbulent monetary policy with caution, since inappropriate tightening may unintentionally ...
Jiahao Gong +3 more
wiley +1 more source
Aging, Saving, and Public Pensions in Japan [PDF]
We analyze the impact of population aging on Japan's household saving rate and on its public pension system and the impact of that system on Japan's household saving rate and obtain the following results: first, the age structure of Japan's population ...
Charles Yuji Horioka +2 more
core
Efficiency evaluation of urban employee's basic endowment insurance expenditure in China based on a three-stage DEA model. [PDF]
PLoS One, 2023 Li L, Li D.
europepmc +1 more source
Preventing lower‐level gambling harms: Shifting from individual‐ to system‐frame approaches
Addiction, EarlyView.Abstract Background Gambling‐related harm is not concentrated solely among individuals meeting criteria for problematic or disordered gambling. Tackling harm at a population level is essential to reducing the total burden of harm and preventing escalation to more severe harms.
Robert M. Heirene
wiley +1 more source