Results 201 to 210 of about 700,728 (291)

Minimizing unnecessary tax audits using multi-objective hyperparameter tuning of XGBoost with focal loss. [PDF]

Front Artif Intell
Malashin IP, Masich IS, Tynchenko VS, Gantimurov AP, Nelyub VA, Borodulin AS.   +5 more
europepmc   +1 more source

Insurance and the “Irrationalization” of Disaster Policy: A Political Crisis Theory for an Age of Climate Risk

The British Journal of Sociology, EarlyView.
ABSTRACT In the last several years, disaster insurance programs around the world have experienced disruptions that many observers interpret to be a primary symptom of “climate crisis” (Bittle 2024). Governments have responded to these disruptions through disjointed and at times contradictory measures: they treat disasters, alternately, as “Acts of God”
Stephen J. Collier
wiley   +1 more source

The impact of global value chains embeddedness on the carbon emission efficiency of manufacturing firms. [PDF]

Carbon Balance Manag
Shi Y, Yang S.
europepmc   +1 more source

Gender, Families, and Wealth Accumulation Among the One‐Child Generation

The British Journal of Sociology, EarlyView.
ABSTRACT Prior literature on gender and wealth accumulation largely examines the role of families in reproducing inequalities. However, less attention has been paid to families without sons, a significant demographic, particularly within China's one‐child generation, that challenges conventional understandings of familial wealth dynamics.
Ye Liu
wiley   +1 more source

Treasurer's Report for Financial Year (FY) 2023. [PDF]

Mol Biol Evol
Muyle A.
europepmc   +1 more source

Retirement Savings Incentives for Low‐ and Middle‐Income Individuals: Does Government Funded Matching Change Behaviour?*

Economic Record, EarlyView.
We evaluate a government‐funded matching policy for retirement savings contributions targeted at low‐ and middle‐income individuals. Using a difference‐in‐difference approach, we exploit administrative changes to the Australian Government's retirement contribution matching (co‐contribution) policy to identify the impact of the programme on savings ...
Kristen Sobeck, Robert Breunig
wiley   +1 more source

Can analyst coverage reduce corporate tax avoidance? Evidence from China. [PDF]

PLoS One
Shi X, Shen Y, Wang Y, Han J.
europepmc   +1 more source

Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds

Journal of Accounting Research, EarlyView.
ABSTRACT Recent SEC regulations require that qualified hedge fund advisers provide their investors with narrative disclosures of their business and operations. We find that 40% of these disclosures omit or de‐emphasize information regarding advisers' operational and investment risks when compared to other sources of public information. Funds with such “
YICHANG LIU, JOSHUA MADSEN, FRANK S. ZHOU   +2 more
wiley   +1 more source

Perspectives on reforming the tobacco tax administration system in Bangladesh to enhance public health. [PDF]

Tob Control
Huque R, Kashfi F, Khalil I, Islam H, Alam SM, Ahmed N.   +5 more
europepmc   +1 more source

Interactivity and Illusions of Ability: How Using Generative AI Affects Investor Judgments

Journal of Accounting Research, EarlyView.
ABSTRACT I use the setting of generative AI (GenAI) to examine how processing tool interactivity affects investors’ self‐assessments of ability and willingness to invest. Although GenAI can help investors process financial information, I theorize that the interactive nature of GenAI blurs the boundaries between investors’ own abilities and those of ...
Joe Croom
wiley   +1 more source