Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
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
Molecular insights into domestic cat hepatitis B virus linking genome to function. [PDF]
Šolaja S +6 more
europepmc +1 more source
Reliable estimates of species distributions are crucial for understanding their conservation needs. Yet for many species, IUCN largely relies on expert‐drawn ranges, which are often inaccurate. Focusing on shieldtail snakes in peninsular India, we combined citizen science, literature, field, and museum records to create improved distribution maps for ...
Anuj Shinde +3 more
wiley +1 more source
Alcohol consumption among adolescents in Kraljevo, Serbia
Djordjevic Natasa +2 more
doaj +1 more source
Longitudinal analysis of psychometric properties of the Seattle Angina Questionnaire among patients who underwent coronary artery bypass grafting in Serbia. [PDF]
Nesic I +7 more
europepmc +1 more source
Realization of Serbian accents by Serbian and Russian speakers
openaire +1 more source
Assessing the host plants of the invasive apricot aphid, Myzus mumecola (Hemiptera: Aphididae)
We investigated the host plants of the invasive apricot aphid Myzus mumecola (Hemiptera: Aphididae), an emerging pest species in Europe, by combining molecular and ecological approaches. The winter host plant was confirmed as apricot by both methods.
Marta Chignola +2 more
wiley +1 more source
Assessing Nursing Students' Readiness to Address Sexual Health: Psychometric and A Mixed-Method Approach. [PDF]
Brkić-Jovanović N +4 more
europepmc +1 more source
Abstract Alliances are typically understood as agreements intended to deter aggression from enemy states. By signaling an ally's commitment to a protégé state, a shared enemy may be deterred from attacking. In light of this signaling logic, secret alliances are puzzling.
Peter Bils, Bradley C. Smith
wiley +1 more source
Serious Adverse Drug Reactions Associated with Off-Label and Unlicensed Drug Use in Children: A 14-Year Analysis of VigiBase Reports from Serbia. [PDF]
Joksimovic J +3 more
europepmc +1 more source

