We demonstrate that the reported pension information in the notes to financial statements captures human capital, in addition to the compensation expense and accounting assets/liabilities information that it is purported to represent. In explaining prices (returns), we document that the service...

In the paper basic epidemiological indicators, produced by an aging population of vectors, are calculated. In the study we follow two lines: calculations for demographically structured population and individual life-history approach. We discuss the advantages and limitations of these approaches...

This study investigates whether opportunistic earnings management affects the value relevance of net income and book value in determining stock price. We document a decrease in the value relevance of earnings in the year of an equity offering for a group of firms with ex post evidence of...