This thesis is a volume comprised of four independent chapters: The overarching topic of the thesis is pensions and fiscal sustainability. An overriding problematic throughout the different chapters is that of demographic ageing. This ageing process, in the form of higher longevity and lower...

This dissertation seeks to understand the determinants and implications of earnings management in private firms, an economically significant yet not well researched segment of the economy. Earnings management occurs when a firm uses discretion and judgement in financial reporting to alter...