Results 191 to 200 of about 116,536 (277)

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &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

Staged Diversity-Constrained Machine Learning for High-Dimensional Reaction Condition Optimization. [PDF]

open access: yesAngew Chem Int Ed Engl
Li SW   +5 more
europepmc   +1 more source

Theories of Interest and Their Relation to the Gesell–Keynes Theory

open access: yesThe American Journal of Economics and Sociology, EarlyView.
ABSTRACT We consider theories of interest as they relate to what we will call the Gesell‐Keynes (GK) theory which is essentially a real theory of capital accumulation with a monetary constraint that arises because of a liquidity return on holding money.
Ahmed Anwar
wiley   +1 more source

Why did Putin invade Ukraine? A theory of degenerate autocracy

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Many dictatorships end up with a series of disastrous decisions such as Hitler's attack on the Soviet Union or Saddam Hussein's aggression against Kuwait. Even if a certain policy choice is not ultimately fatal for the regime, such as Mao's Big Leap Forward or the Pol Pot's collectivization drive, they typically involve both a miscalculation ...
Georgy Egorov, Konstantin Sonin
wiley   +1 more source

Differential item functioning detection across multiple groups

open access: yesBritish Journal of Mathematical and Statistical Psychology, EarlyView.
Abstract Differential item functioning (DIF) can be investigated by estimating item response theory (IRT) parameters separately for different respondent groups, thus allowing for the detection of discrepancies in parameter estimates across groups. However, before comparing the estimates, it is necessary to convert them to a common metric due to the ...
Michela Battauz
wiley   +1 more source

LLM‐based prior elicitation for Bayesian graphical modeling

open access: yesBritish 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

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