Results 41 to 50 of about 918 (167)
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
Annals of Public and Cooperative Economics, EarlyView.Abstract Guided by behavioural economics, this paper examines the factors shaping members’ investments in tradable and appreciable preferred shares issued by their cooperatives. These shares possess characteristics of both bonds and long‐term equity, and when tradable, they acquire a market value that helps mitigate issues related to the vaguely ...
Julia Höhler +3 more
wiley +1 more source
Relations among daily symptoms of depression
British Journal of Psychology, EarlyView.Abstract Research has often treated depression as a unitary construct, relying on severity scores or diagnostic thresholds; however, recent studies emphasize that depression is a heterogeneous disorder characterized by dynamic symptom interactions. We aimed to identify unique relations among depressive symptoms when examined longitudinally.
Meghan E. Quinn +3 more
wiley +1 more source
IRT‐based response style models and related methodology: Review and commentary
British Journal of Mathematical and Statistical Psychology, EarlyView.Abstract We provide a review and commentary on recent methodological research related to item response theory (IRT) modelling of response styles in psychological measurement. Our review describes the different categories of IRT models that have been proposed, their associated assumptions and extensions, and the varying purposes they can serve.
Daniel M. Bolt, Lionel Meng
wiley +1 more source
An extension of the basic local independence model to multiple observed classifications
British Journal of Mathematical and Statistical Psychology, EarlyView.Abstract The basic local independence model (BLIM) is appropriate in situations where populations do not differ in the probabilities of the knowledge states and the probabilities of careless errors and lucky guesses of the items. In some situations, this is not the case. This work introduces the multiple observed classification local independence model
Pasquale Anselmi +8 more
wiley +1 more source
LLM‐based prior elicitation for Bayesian graphical modeling
British Journal of Mathematical and Statistical Psychology, EarlyView.ABSTRACT In the Bayesian graphical modeling framework, priors on network structure encode theoretical assumptions and uncertainty about the topology of psychological constructs under study. For instance, the Bernoulli prior specifies the probability of each pairwise interaction, the Beta–Bernoulli prior governs expected network density, and the ...
Nikola Sekulovski +2 more
wiley +1 more source
Community Dentistry and Oral Epidemiology, EarlyView.ABSTRACT Objectives The Oral Health Impact Profile (OHIP) is the most widely used instrument to measure the subjective impact of oral conditions. This study reports the shortening and psychometric evaluation of an ultra‐short version (OHIP‐7A) from the OHIP‐14 in a large national Australian population.
Brandan Khor +6 more
wiley +1 more source
Serendipitous Explanations: Interaction‐Triggered Comprehension Aids in Visualization
Computer Graphics Forum, EarlyView.Abstract Evidence continues to accrue around the difficulties people have understanding new and complex visualizations, which in turn provides continued incentive to explore additional methods of supporting visualization viewers. Through leveraging viewers' spontaneous visualization sensemaking activities, we introduce a Serendipitous Explanation ...
M. Rezaie, M. Tory, S. Carpendale
wiley +1 more source
Conservation Biology, EarlyView.Abstract The design of experiments to investigate the combined effects of multiple stressors requires exposing target organisms to multiple combinations of stressor doses. Concurrent manipulation of stressors is often infeasible with wildlife, but long‐lasting health effects allow individual health to be used as an integrator of prior stressor exposure.
Enrico Pirotta +24 more
wiley +1 more source
Assessing and strengthening community‐based coastal governance
Conservation Biology, EarlyView.Abstract Community‐based coastal governance is essential for biodiversity conservation and sustainable livelihoods, yet many communities continue to face significant challenges in establishing and sustaining effective governance systems. We sought to improve understanding of the current status of community‐based coastal governance across five countries
Mark Andrachuk +21 more
wiley +1 more source