• Labor Unemployment Insurance and Pension Asset Allocations 

  Liang, Y; Kiosse, PV; Tarsalewska, M (Wiley, 2025)

  This paper examines the effect of unemployment risk on pension investment decisions of defined benefit (DB) pension plans. In particular, we examine whether unemployment insurance benefits affect pension investment ...

• Firm-Level ESG Information and Active Fund Management 

  Chen, L; Chen, Y; Kumar, A; et al. (Elsevier, 2024)

  Using a novel dataset with daily firm-level ESG information, we examine whether and how active mutual fund managers integrate ESG information into their portfolio decisions. Our results show that managers actively trade ...

• When echoes surpass voices: Market reaction to forwarded news 

  Duan, J; Kou, F; Wang, Z; et al. (Elsevier, 20 September 2024)

  We examine the impacts of two types of news, forwarded news and novel news, on market reactions and investor attention in the Chinese stock market. Surprisingly, we find that forwarded news evokes a stronger market reaction ...

• CEO Risk Taking Equity Incentives and Workplace Misconduct 

  Chircop, J; Tarsalewska, M; Trzeciakiewicz, A (American Accounting Association, 21 August 2024)

  We examine the relation between CEO risk taking equity incentives, as captured by CEO vega, and workplace misconduct. Workplace misconduct includes health and safety violations, non-compliance with labor laws, and other ...

• Does the publication or the implementation of IAS 19(R) have real economic consequences? 

  Chircop, J; Kiosse, PV (Wiley / Accounting Foundation, The University of Sydney, 14 August 2024)

  IAS 19(R) abolished the corridor approach and replaced the expected rate of return on pension plan assets with the discount rate. While the abolition of the corridor method did not have a significant impact on UK firms, ...

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