having solved the Weitzman-Gollier puzzle, concluding from a risk-averse utility maximizing model that Weitzman discounting … discounting is wrong; there is no puzzle if the correct method is used. Risk-neutral discount rates are growing, rather than …

is characterized by envy-guilt asymmetry in discounting with respect to future generations' utility: Higher utility than …

conducted under IFRS. The discretion surrounding rate selection could be used opportunistically to avoid or manage the timing of …