Results 121 to 130 of about 53,549 (311)
The British Journal of Sociology, EarlyView.ABSTRACT Class identity is a crucial sociological concept, but is only ever measured at the individual level. In this paper, we ask: do groups have class identities? And do those class identities correspond with material resources? To answer these questions, we examine data from 31 of the most prominent American religious denominations in the early ...
Tessa Huttenlocher, Melissa Wilde
wiley +1 more source
The Cost of Love: Emotional Labour and Moral Tensions in the Lives of Chinese Young Carers
The British Journal of Sociology, EarlyView.ABSTRACT Like adults, children also provide care. This article explores the emotional labour of young carers who care for ill or disabled family members in China, a context where children's caregiving remains largely invisible in both policy and scholarship.
Kefan Xue, Kaidong Guo
wiley +1 more source
COMPARATIVE STUDY REGARDING THE EVOLUTIN OF PRIVATE PENSION FUNDS IN ROMANIA (SECOND PILLOR) [PDF]
Annals of the University of Oradea: Economic Science, 2009 The goal of this paper is to present the basic characteristics of the Romanian private pension system as well as its evolution during a period of 43 weeks from 20th June 2008 to 10th March 2009.
Mos Maria Luiza, Seulean Victoria
doaj
A Structural Model of Mortgage Offset Accounts in the Australian Housing Market*
Economic Record, EarlyView.I study a novel institutional feature of Australian housing markets: the widespread use of mortgage offset accounts. These accounts reduce mortgage interest costs and increase mortgage liquidity. I build a heterogeneous agent life‐cycle model of the Australian housing market to study who uses and benefits from these mortgage products.
James Graham
wiley +1 more source
Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds
Journal of Accounting Research, EarlyView.ABSTRACT Recent SEC regulations require that qualified hedge fund advisers provide their investors with narrative disclosures of their business and operations. We find that 40% of these disclosures omit or de‐emphasize information regarding advisers' operational and investment risks when compared to other sources of public information. Funds with such “
YICHANG LIU +2 more
wiley +1 more source
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India
Contemporary Accounting Research, EarlyView.Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran +3 more
wiley +1 more source
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