Finance Encyclopedia Sources and Further Reading, Part 1 of 2: where the research comes from

About this page

Every claim in Finance Encyclopedia traces back to a primary source: regulators, central banks, standard-setters and the statutes themselves. This page collects those references, grouped by topic, so you can check any figure or rule at its origin.

If you are studying, writing or building a model, start here. The links point to government and standard-setter pages that change rarely, so they stay useful for years. Each entry says what the source supports, so you can go straight to the one you need.

A sample of the sources (123 entries on the full page)

Social Security Administration, Actuarial Life Table (2023 period table, 2026 Trustees Report) — Mortality rates at 40 and 65 and life expectancy at 65 (1.2)

Berkshire Hathaway, 2024 Shareholder Letter (February 2025) — Float growth, underwriting profit, asbestos tail (1.4, 1.6)

Finkelstein and McGarry, Multiple Dimensions of Private Information: Evidence from the Long-Term Care Insurance Market (NBER w9957; AER 2006) — Advantageous selection (1.5)

US Bureau of Labor Statistics, Employee Benefits in the United States, March 2026 — DB and DC access rates (1.6)

Directive 2009/138/EC (Solvency II), EUR-Lex — SCR, MCR, technical provisions, ORSA, own funds tiers, recovery plan (1.8)

Regulation RR, 12 CFR Part 244 — 5% risk retention and CMBS third-party (B-piece) purchaser conditions (2.4)

Chervachidze, Costello and Wheaton (2009), Journal of Portfolio Management — Risk premium and debt flows drive cap rates beyond Treasury yields, 30 metros 1980–2007 (2.2)

UK National Audit Office, PFI and PF2 (Jan 18, 2018) — Investor returns 2–4 points above government borrowing; PF2 schools about 40% costlier; no outturn data (2.7)

Department of Economic Affairs, VGF guidelines (Dec 7, 2020) — VGF shares 20/30/40% each by center and sponsoring authority (India Lens)

TreasuryDirect, How Auctions Work — Single-price auctions, $10 million noncompetitive limit, 35% competitive limit (3.2)

Herndon, Ash and Pollin, critique of Reinhart and Rogoff (PERI, 2013) — Corrected growth above 90% debt (3.3)

Moody’s, The US Sovereign Rating Action (May 2025) — US downgrade to Aa1 (3.6)

Union Budget 2026-27, Budget Speech — India fiscal deficit, debt path and borrowing (India Lens)

IRS Announcement 2026-8, Announcement and Report Concerning Advance Pricing Agreements (calendar 2025) — 110 APAs, 41.6-month median, 622 pending, India 35%, CPM/TNMM 86% (4.3, 4.4)

EY, OECD releases Side-by-Side Package on Pillar Two (detailed review, January 2026) — Safe harbor dates, 2029 stocktake (4.6)

EY, OECD’s 2024 MAP statistics — 30.9-month average for transfer pricing MAP cases (4.4)

KPMG, India: GAAR applied to deny capital gains exemption under Mauritius treaty (Supreme Court, January 2026) — Tiger Global decision (India Lens)

Almgren and Chriss, Optimal execution of portfolio transactions, Journal of Risk 3(2) — Impact versus timing-risk trade-off (5.5)

SEC, In the Matter of Knight Capital Americas LLC (Release 34-70694, 2013) — Knight Capital executions, positions and loss (5.6)

SEC fact sheet, Regulation NMS reforms (Release 34-105655) — Proposal to rescind Rules 611 and 610(e) (5.7)

NSE, Equity market price bands — Indian price bands (India Lens)

Ruggeri et al. (2020), Replicating patterns of prospect theory for decision under risk, Nature Human Behaviour — 4,098 participants, 19 countries, 94% of items (6.1, 6.2)

Ben-David, Graham and Harvey (2013), Managerial Miscalibration, Quarterly Journal of Economics 128(4) — 36% coverage of 80% intervals (6.4)

Maier et al. (2022), No evidence for nudging after adjusting for publication bias, PNAS — d = 0.43 falls to 0.04 (6.6)

Lamont and Thaler (2003), Can the Market Add and Subtract? Journal of Political Economy 111(2) — 3Com–Palm figures (6.8)

Good to know

Why primary sources matter: a summary, including this one, can lag the rule or dataset it describes. A regulator’s rule text, a central bank’s data release or a standard-setter’s publication is the authoritative record, and it shows the exact definition, date and scope behind a number. When two summaries disagree, the primary source settles it.