Results 141 to 150 of about 325,546 (295)
Justice Across Generations: Rethinking Reciprocity Under Conditions of Uncertainty
Global Policy, EarlyView.ABSTRACT This introduction investigates the role of justice as reciprocity in intergenerational settings. It argues that the growing prominence of intergenerational framing in contemporary policy agendas is best understood in light of distinct questions emerging within the normative debate on intergenerational justice.
Valentina Gentile, Fiammetta Sacconi
wiley +1 more source
What is a public sector pension worth? [PDF]
We measure accruals in defined benefit (DB) pension plans for public and private sector workers in Britain, using typical differences in scheme rules and sector-specific lifetime age-earnings profiles by sex and educational group.
Carl Emmerson +2 more
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Contemporary Accounting Research, EarlyView.ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT This paper examines the effect of the All‐Star award on the performance of Chinese financial analysts. Leveraging unique voting data from 2007 to 2016 and a regression discontinuity design (RDD), we find that the All‐Star award significantly enhances recipients' fundamental analysis. Awarded analysts issue more accurate earnings forecasts, and
Congcong Li, Shaokun Li, Hai Lu
wiley +1 more source
Fundamentals of Private Pensions
The Journal of Risk and Insurance, 1982 John H. Thornton, Dan M. McGill
openaire +3 more sources
Back to the drawing board: The economic crisis and its implications for pension provision in the United Kingdom [PDF]
This paper focuses on an issue, which so far has received relatively little attention by policy makers and the media, namely that the economic crisis has highlighted inherent weaknesses in existing pension systems in many countries.
Eich, Frank, Swarup, Amarendra
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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
The Displacement Effect of Public Pensions on the Accumulation of Financial Assets [PDF]
The generosity of public pensions may depress private savings and provide incentives to retire early. While there is plenty of evidence supporting the latter effect, there remains considerable controversy as whether or not public pensions crowd out ...
Michael Hurd +2 more
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Accounting &Finance, EarlyView.ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche +3 more
wiley +1 more source
Financial markets trend: ageing and pension system reform [PDF]
Ageing have prompted important changes in the structure of pension system with substantial differences across the most developed countries. Given that ageing populations are driving a growing need for private form of saving for retirement, the pension ...
Panetta, Ida Claudia
core +1 more source