Results 111 to 120 of about 5,966 (307)
Contemporary 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
Private pension funds in russian financial market
, 2014 Согласно Концепции долгосрочного социально-экономического развития РФ на период до 2020 года одним из приоритетов государственной политики на современном этапе является создание эффективной пенсионной системы. Авторы Концепции считают, что негосударственные пенсионные фонды необходимы для формирования эффективного и конкурентоспособного финансового ...
Kulakova Sofya Alekseevna +2 more
openaire +1 more source
Open Pension Funds in Poland: The Efects of the Pension Privatization Process
International Journal of Management and Economics, 2014 Abstract Since their establishment in 1999, the Open Pension Funds (OPFs) have comprised a mandatory capital pillar in the pension system of Poland. The paper`s objective is to analyze the principles under which the OPFs function and assess their past and anticipated future impact on the state of the country's public fnances ...
openaire +2 more sources
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
Addiction, 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
Effects of Private Pension Funds to Emergent Markets [PDF]
Theoretical and Applied Economics, 2007 The rapid growth of the private pension funds industry has potential quantitative and qualitative effects for the capital markets, especially for the emerging markets. There are several factors that influence the decision to invest on the emerging markets and, in the case the decision to invest on these markets had been taken, there are factors that ...
openaire +2 more sources
Australian Dental Journal, EarlyView.ABSTRACT Objective This research examines the extent of clinical variation across the NSW public dental service, the largest in Australia. Findings may assist policy makers in reducing variation of care and inequity towards value‐based oral healthcare. Methods Four years of demographic and treatment data, for 741,450 patients between 1 July 2019 and 30
Albert Yaacoub, Tony Skapetis
wiley +1 more source
The Foundation Stones for a Private Pension Fund in Bangladesh [PDF]
, 2016 Md. Shamim Alam, Geoffrey Nicoll
openalex
Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad
Asia‐Pacific Economic History Review, EarlyView.Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley +1 more source