Results 141 to 150 of about 8,196 (309)
Pension reform, economic growth and financial development - an empirical study
, 2005 Pension reform is one of the biggest challenges facing national governments. How to reform the old pay-as-you-go (PAYG) systems is still under hot debate; one of the most influential funded pension schemes is designed by the World Bank.
Hu, YW
core
Contemporary Accounting Research, EarlyView.ABSTRACT This paper examines private meetings between company managers and institutional investors as part of the broader financial reporting environment. Using direct observations of 39 such meetings across four large, listed companies—complemented with the study of preparatory work and internal documents—the paper investigates how these meetings help
Per Ahblom +2 more
wiley +1 more source
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
POWER PLAYERS: DO PENSION FUNDS DRIVE STOCK MARKET GROWTH IN THE EUROPEAN UNION? [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria EconomieThis study investigates the role of pension fund assets (PFA) in driving stock market development across the European Union from 2005 to 2022, using market capitalization as % in GDP as a proxy for stock market growth. Employing a fixed-effects model,
MILOȘ LAURA RAISA +1 more
doaj
Private Pensions and Inflation [PDF]
Much of the recent discussion about the relation between pensions and inflation has emphasized the adverse impact that the un-expected rise in inflation has had on pension recipients and on the performance of pension funds. In contrast, the present paper
Martin Feldstein
core
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
Pension Reforms in India: Myth, Reality and Policy Choices [PDF]
Escalating costs of the pension system is forcing the Indian Government to reevaluate the formal programmes that provide social security to employees. The government has so far received three official reports (namely, OASIS, IRDA and Bhattacharya), which
Gupta Ramesh
core
Acta Psychiatrica Scandinavica, EarlyView.ABSTRACT Introduction Diabetes, obesity and bipolar disorder often co‐occur and may have shared pathophysiology. Glucagon‐like peptide 1 receptor agonists (GLP‐1RA) treat diabetes and obesity but their impact on bipolar disorder is unknown. In this era of stagnated pharmacotherapy, we examined psychiatric hospitalisation and absence from work due to ...
Heidi Taipale +5 more
wiley +1 more source
"Public Sector Pension Governance and Performance" [PDF]
This paper investigates the determinants of public sector pension plan investment and funding behavior. Its goal is to draw lessons which may be used to improve the design and governance of public pensions.
Olivia S. Mitchell, Ping Lung Hsin
core
Addiction, EarlyView.Abstract Background and aim In a randomised open‐label trial among hospitalised patients with atherosclerotic vascular disease, motivational smoking cessation counselling with proactive referral to community‐based follow‐up was more effective than brief cessation advice and written information, with 6‐month continuous abstinence rates of 49.5% vs. 24.5%
Karin Pleym +9 more
wiley +1 more source