Results 131 to 140 of about 324,839 (348)
Labor’s Capital: Public Pensions and Private Equity [PDF]
Sarah F. Anzia, Mark Spindel
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Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds
Journal of Accounting Research, EarlyView.ABSTRACT Recent SEC regulations require that qualified hedge fund advisers provide their investors with narrative disclosures of their business and operations. We find that 40% of these disclosures omit or de‐emphasize information regarding advisers' operational and investment risks when compared to other sources of public information. Funds with such “
YICHANG LIU +2 more
wiley +1 more source
COVID-19 Private Pension Withdrawals and Unemployment Tenures
, 2023 Sainsbury T, Watson T, Breunig RV.
europepmc +1 more source
VOXEU, 2011 Private pensions can enhance international and intergenerational risk-sharing and create a deeper European capital market, which allows for better diversification of country-specific risks and facilitates economic growth. Private funding of pensions creates a more integrated European capital market and internal market for pension services.
Bovenberg, L., van Ewijk, C.
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Pension Funding, Share Prices, and National Saving [PDF]
This paper examines empirically the effect of unfunded pension obligations on corporate share prices and discusses the implications of these estimates for national saving, the decline of the stock market in recent years, and the rationality of corporate ...
Martin Feldstein, Stephanie Seligman
core
Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct
Journal of Accounting Research, EarlyView.ABSTRACT Using a novel data set of misconduct records for Finnish CEOs and directors and their parents, we explore whether corporate executives’ financial misconduct is associated with similar behavior by their parents. Controlling for various other factors of executive financial misconduct, we find that executives are significantly more likely to ...
JENNI KALLUNKI +4 more
wiley +1 more source
The importance of incentives in influencing private retirement saving: known knowns and known unknowns [PDF]
We summarise what economic theory predicts about how retirement savings decisions are affected by marginal withdrawal rates created by the tax, tax credit and benefit system, and by the information individuals are provided with.
Carl Emmerson +2 more
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The informativeness of consolidated and parent‐only earnings to investors: Evidence from India
Contemporary Accounting Research, EarlyView.Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran +3 more
wiley +1 more source