Results 41 to 50 of about 3,144 (140)
The hidden discount: Examining racial disparity in the use of suspended sentences
Criminology, EarlyView.Abstract Extant research on criminal sentencing generally concludes that racial/ethnic disparity is concentrated in the “in–out” decision, and that racial differences in sentence lengths are small and inconsistent. However, sentence length analyses rarely focus on the fact that criminal sentences are often partially or fully suspended, creating ...
Kevin Petersen +3 more
wiley +1 more source
Accounting Perspectives, EarlyView.ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley +1 more source
Arabian Archaeology and Epigraphy, EarlyView.ABSTRACT Between 2018 and 2021, the Identification and Documentation of Immovable Heritage Assets (IDIHA) Project recorded over 19,000 rock art panels in the AlUla (al‐‘Ulā) region of north‐western Saudi Arabia. This study presents a chronological assessment of the corpus, drawing on superimpositions, datable motifs, inscriptions, and varnish formation,
Maria Guagnin +3 more
wiley +1 more source
Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies
Abacus, EarlyView.Using hand‐collected data, we find that lawyer CEOs, defined as CEOs with a legal education background, tend to make first disclosures about pending litigation cases on a timelier basis for litigation cases that end up with material losses than do non‐lawyer CEOs.
Feng Chen +3 more
wiley +1 more source
Auditor industry expertise and the predictive power of the deferred tax valuation allowance
Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton +2 more
wiley +1 more source
CEO Pay Differences Between US and Non‐US Firms: A New Longitudinal Investigation
Corporate Governance: An International Review, EarlyView.ABSTRACT Research Question/Issue Public and academic debates typically portray US CEOs as exceptionally well paid. Yet, evidence on the existence and magnitude of a US CEO pay premium is mixed and dated. This study uses an expanded, longitudinal dataset to identify whether such a pay premium exists and explores potential differences across countries ...
Ruiyuan (Ryan) Chen +3 more
wiley +1 more source
The commercialization of labour markets: Evidence from wage inequality in the Middle Ages
The Economic History Review, EarlyView.Abstract This paper moves beyond the focus on ‘average’ wage trends in pre‐industrial economies by examining the broad diversity of pay rates and forms of remuneration across occupations and regions in medieval England. We find that whilst some workers enjoyed substantial growth in wage rates after the Black Death, there was a large group who ...
Jordan Claridge +2 more
wiley +1 more source
International Statistical Review, EarlyView.Summary Distance covariance is a popular measure of dependence between random variables. It has some robustness properties, but not all. We prove that the influence function of the usual distance covariance is bounded, but that its breakdown value is zero.
Sarah Leyder +2 more
wiley +1 more source
Conversational AI Agents: The Effect of Process and Outcome Variation on Anthropomorphism and Trust
Information Systems Journal, EarlyView.ABSTRACT Organisations increasingly deploy conversational AI agents (CAs) in agentic roles where behavioural variations are inevitable. Prior work often conflates two distinct forms of variation: outcome variation (where success fluctuates) and process variation (where the path to completion varies).
Kambiz Saffarizadeh, Mark Keil
wiley +1 more source
A Tutorial on Conducting and Interpreting a Bayesian Independent T‐Test Using Open‐Source Software
Journal of Advanced Nursing, EarlyView.ABSTRACT Aim To demonstrate a worked‐out example of a Bayesian independent t‐test using open‐source software, simulated data, a hypothetical nurse education intervention and a randomised controlled study design. This tutorial explains relevant Bayesian concepts and highlights literature that provides statistically principled justifications for ...
Helen Evelyn Malone, Imelda Coyne
wiley +1 more source