Since 1983, Social Security benefits have been subject to income taxation, a provision that can significantly increase the marginal income tax rate for older individuals. To assess the impact of this tax, we construct and calibrate a detailed life-cycle model of labor supply, saving, and Social...

This paper develops a heterogeneous agents model to analyze the effects of Social Security survivors insurance. The model features a negative mortality-income gradient, asymmetric information of individual mortality rates, and a warm-glow bequest motive that varies by age and family structure....

Artificial Neural Networks (ANNs), especially back-propagation (BP) neural network, can improve the performance of intrusion detection systems. However, for the current network intrusion detection methods, the detection precision, especially for low-frequent attacks, detection stability and...

Purpose: Conventional frequent itemsets mining ignores the fact that the relative benefits or significance of “transactions” belonging to different customers are different in most of the relevant applied studies, which leads to failure to obtain some association rules with lower support but...

Purpose: The purpose of this paper is twofold. First, the authors investigate a firm’s decision to provide a CSR report, and if so, whether to have the report assured and to seek higher quality assurance as reflected through the choices of the scope of the assurance and type of assurer, Big 4...

Purpose: It has been widely documented that investors and analysts underreact to information in past earnings changes, a fundamental performance indicator. The purpose of this paper is to examine whether managers’ voluntary disclosure efficiently incorporates information in past earnings...