This article investigates Day-of-the-Week and January Effects in the Shanghai and Shenzhen stock markets over the period 1990 to 2006 for both the 'A' and 'B' indices. During this period, these two Chinese stock markets went through the limit period and nonlimit period and then again through a...

Practitioners and personal finance textbooks generally exclude human capital when constructing balance sheets although this asset represents an individual's earning power and is liquidated over time to meet financial needs. Representing human capital on the balance sheet recognizes its...