Results 141 to 150 of about 324,839 (348)

THE ROLE OF THE PRIVATELY ADMINISTERED PENSION SYSTEM IN ROMANIA IN FINANCING AND SUPPORTING THE DEVELOPMENT OF AGRIPHOTOVOLTAICS [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
In this article, the authors analyzed the strategic connection between the private pension system in Romania and the agriphotovoltaic potential, emphasizing the importance of these funds as a source of institutional capital for the energy transition ...
ANGHEL MĂDĂLINA-GABRIELA   +1 more
doaj  

Pension Provision and Retirement Saving: Lessons from the United Kingdom [PDF]

open access: yes
We describe the trajectory of pension reform in the United Kingdom, which has focussed on keeping the cost of public pension programmes down during a period of steady population ageing whilst attempting to maintain an adequate minimum level of income ...
Carl Emmerson   +2 more
core  

Public Tax Disclosures and Investor Perceptions Publications d'informations fiscales et perceptions des investisseurs

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck   +4 more
wiley   +1 more source

Labor Compensation and the Structure of Private Pension Plans: Evidence for Contractual Versus Spot Labor Markets [PDF]

open access: yes
Distingiishing "spot" versus "contract" views of the labor market is of critical importance to a host of economic issues ranging from wage flexibility over the business cycle to firm financial valuation. The structural features of U.S.
David A. Wise, Laurence J. Kotlikoff
core  

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

open access: yesAbacus, 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

Governance of public pension funds : lessons from corporate governance and international evidence [PDF]

open access: yes
An understanding of corporate governance theory can promote the adoption of appropriate governance tools to limit agency problems in public pension fund management. The absence of a market for corporate control hinders the translation of lessons from the
Hess, David, Impavido, Gregorio
core  

Has alcohol consumption in England returned to pre‐COVID‐19 pandemic levels? A monthly population study, 2014 to 2024

open access: yesAddiction, EarlyView.
Abstract Aim To determine whether alcohol consumption in England had returned to pre‐pandemic levels by December 2024, after the initial rise in 2020 across the total population and subgroups. Design Monthly representative surveys were conducted through face‐to‐face interviews until February 2020, and then by telephone.
Vera Helen Buss   +6 more
wiley   +1 more source

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