Government Financial Reporting: A Study of Nested Controversy
Financial Accountability &Management, EarlyView.ABSTRACT There are two schools of thought on government financial reporting: one emanating from societal values and accountability to citizens; and one based on investment decisions and a business approach. There are staunch proponents of these different perspectives, which are rooted in economic thought and values.
Sheila Ellwood, Rhoda Brown
wiley +1 more source
Financial Statement Readability and Firm Debt Choice
Financial Management, EarlyView.ABSTRACT Examining more than 16,000 firm‐year observations in the United States, we provide novel evidence showing that higher financial statement readability leads to a decrease in information asymmetry and the need for external monitoring, thereby reducing the reliance on bank debt relative to public debt.
Wajih Abbassi +3 more
wiley +1 more source
The expectations and influencing factors to choose institutional elder care for older person in the context of future disability: an empirical analysis in China based on Anderson's health behavior model. [PDF]
BMC GeriatrHeng Y, He Y, Meng Z.
europepmc +1 more source
The Role of Index Fund Ownership in the Era of Say‐on‐Pay
Financial Management, EarlyView.ABSTRACT We examine whether and how index funds influence executive compensation in the post‐Say‐on‐Pay era. Using the annual reconstitution of the Russell indexes as a source of exogenous variation in index fund ownership, we document a causal effect of index ownership on CEO pay structure.
Kiseo Chung, Hwanki Brian Kim
wiley +1 more source
Job control and working life expectancy in Sweden [PDF]
Eur J Public HealthAlmroth M +7 more
europepmc +2 more sources
Health systems and quality of life: The situation of South Africans with spinal cord injury. [PDF]
S Afr J PhysiotherNizeyimana E +4 more
europepmc +1 more source
Life Cycle Consumption and Portfolio Choice Under Real Interest Rate Risk
Financial Management, EarlyView.ABSTRACT We set up a life cycle model with real interest rate risk to demonstrate that real interest rates have implications for optimal household consumption and investments. Lower interest rates lead to higher optimal stock investments and lower consumption.
Marcel Fischer, Natascha Jankowski
wiley +1 more source
Heterogeneous Effects of Income on Physical and Mental Health of the Elderly: A Regression Discontinuity Design Based on China's New Rural Pension Scheme. [PDF]
Int J Environ Res Public HealthJu T, Pan M.
europepmc +1 more source
The Effects of Stroke on Oral Function and Oral Health: A Qualitative Study
Gerodontology, EarlyView.ABSTRACT Introduction Stroke is the leading cause of adult disability in Aotearoa New Zealand, often resulting in a range of physical and cognitive impairments. The impacts of stroke on oral function and oral health are not well understood from the survivors' perspective, yet the latter are crucial for overall wellbeing. This qualitative study explored
Esther Cheong +4 more
wiley +1 more source