Results 141 to 150 of about 8,393 (308)
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
Pension Funds and FDI. Is there a Link?
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2019 The significant factors determining Foreign Direct Investments are trade openness, economic growth and the institutional profile of the country. Among the latter determinants, pension system privatization attracts foreign investors, as it gives them a ...
Marcin Brycz, Teresa Kamińska
doaj
Global Asset Return in Pension Funds: a dynamical risk analysis
The aim of the paper is to develop a technique for rebalancing pension fund portfolios in function of their pointwise level of risk. The performance of pension funds is often measured by their global asset returns because of the latter’s influence on ...
Sergio, Bianchi, Alessandro, Trudda
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Underfunding of Defined Benefit Pension Plans and Benefit Guarantee Insurance - An Overview of Theory and Empirics [PDF]
We review the theoretical literature on defined benefit (DB) pension plans, particularly focusing on the issue of plan underfunding and benefit guarantee insurance schemes.
Mario Jametti
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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
STATE PENSION FUND «PROMAGROFOND» AND ITS PLACE IN PENSION RUSSIA
RUDN Journal of Engineering Research, 2015 The article discusses the work of private pension funds “PROMAGROFOND”. Shown his place in the pension system in Russia. Particular attention is paid to the placement of the fund’s assets in the various organizations of the Russian Federation . Describes
A B Bogoslovskya, Y N Arefyeva
doaj
Emerging Market Pension Funds and International Diversification
Many countries are currently increasing the advanced funding of their public pension systems to improve their sustainability in the face of rapidly aging populations. When pensions are funded, the issue of asset allocation becomes of paramount importance.
Pfau, Wade Donald
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Pension reform in the UK : re-casting the public/private mix in pension provision 1997-2000
, 2002 The UK is one of the few countries in Europe that is not facing a serious pension crisis. The reasons for this are straight forward: state pensions (both in terms of replacement ratio and as a proportion of average earnings) are among the lowest in ...
Fawcett, Helen
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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
Coordonate ale reformei sistemului de pensii. Cazul României
Revista Transilvană de Ştiinţe Administrative, 2007 The reform of the pension systems has become a necessity in most of countries, as the public pension plans are not capable of ensuring a decent pension for the elderly.
Daniela Georgeta BEJU
doaj