Results 71 to 80 of about 48,235 (225)

Untangling CSR Decoupling: Board Attributes Effects and the Unexplored Moderating Role of Board Gender Diversity

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This study investigates the phenomenon of corporate social responsibility (CSR) decoupling, wherein firms' CSR disclosures diverge from their actual CSR performance, often resulting in misleading portrayals of environmental and social commitments commonly associated with greenwashing.
María Consuelo Pucheta‐Martínez   +2 more
wiley   +1 more source

Collective Wage Co‐ordination and the Costs of Job Displacement

open access: yesBritish Journal of Industrial Relations, EarlyView.
ABSTRACT This paper investigates whether a higher level of co‐ordination in collective wage bargaining affects the wage costs of job displacement. We use quasi‐exogenous variation in the timing of job loss due to mass layoffs spanning an institutional reform that introduced national ceilings to wage agreements negotiated at sectoral‐ and firm‐level—the
Sofía Fernández‐Guerrico   +1 more
wiley   +1 more source

Health and Well‐Being Beyond Residential Care: Implications for Extended Care Service Responses for Young People

open access: yesChild &Family Social Work, EarlyView.
ABSTRACT Care leavers often encounter considerable health and well‐being challenges, underscoring the need for continued support into early adulthood. This small‐scale mixed‐methods study explored the health, well‐being and extended care experiences of participants in the South Australian Next Steps pilot program for residential care leavers, assessed ...
Sally‐Ann Keipert   +3 more
wiley   +1 more source

"The Fiscal Investment and Loan Program in Transition" [PDF]

open access: yes
This paper discusses the adequacy of the activities of the Fiscal Investment Loan Program agencies after the fundamental reform in April 2001, which disconnected postal savings and public pension reserves from the FILP.
Yasushi Iwamoto
core  

What if IAS/IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective. [PDF]

open access: yes, 2006
In particular in Germany and Austria, but also in other countries, extensive theoretical and analytical research has been published on the potential tax effects in case IAS/IFRS were used as the basis for corporate taxation.
Eberhartinger, Eva, Klostermann, Margret
core  

Developmental or Liberal? How Japan and South Korea Diffuse Hybrid Financial Market Norms

open access: yesDevelopment and Change, EarlyView.
ABSTRACT East Asian economies have become major creditors in recent decades. However, while existing studies address the macroeconomic impact on the global economy of capital flows from East Asian economies, the impact of norm and policy diffusion that accompany such flows has received relatively little attention.
Yaechan Lee, Saori N. Katada
wiley   +1 more source

Institutional investors and securities markets : which comes first? [PDF]

open access: yes
Institutional investors comprise pension funds, insurance companies, and mutual funds. Should a country promote their creation if it lacks well-developed securities markets? The answer to this question, says the author, varies by type of investor.
Vittas, Dimitri
core  

Assessment of longevity risk: credibility approach. [PDF]

open access: yesJ Appl Stat, 2021
Yıldırım Külekci B   +1 more
europepmc   +1 more source

Do Female Directors Protect Employee Pension Benefits? Evidence on the Nexus Between Pensions and Dividends

open access: yesEuropean Financial Management, EarlyView.
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

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