Results 141 to 150 of about 200,676 (310)
Pension reform in Bolivia : innovative solutions to common problems [PDF]
Bolivia's bold program of pension reform involved the immediate closing down of the old pay-as-you-go system and its replacement by a defined-contribution system based on individual capitalization accounts and managed by the private sector.
von Gersdorff, Hermann
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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
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
The structure, regulation, and performance of pension funds in nine industrial countries [PDF]
The author offers an overview of issues relating to the development of funded pension schemes in industrial countries. The analysis applies the economic theory of pension regulation to experience with the structure, regulation, and performance of funds ...
Davis, E.P., DEC
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Addiction, EarlyView.Abstract Background and aims Vapes are effective for smoking cessation. The UK Government launched the Swap to Stop initiative in England in December 2023, aiming to encourage people to quit smoking by providing free vape starter kits alongside behavioural support.
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
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
Provisions for old age. Income provisions and retirement [PDF]
Research on the income situation of today’s and future retirees requires often record based data. Because of their accuracy in the life-course infomation they can also, if they are linked to survey data, make interviews shorter and less demanding for the
Michael Stegmann +2 more
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