Zobrazeno 1 - 10
of 52
pro vyhledávání: '"Rae Austin"'
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
The Accounting Review. 95:33-58
Based on prospect theory's value function, we predict how reference points adapt to influence individuals' tax evasion choices during and after experiencing temporary tax changes. Results from a multi-round experiment indicate reactions to temporary
Autor:
P. E. Garrett, K. L. Green, G. Hackman, A. J. Radich, V. Bildstein, M. A. Schumaker, J. C. Bangay, A. Finlay, A. C. Morton, W. D. Kulp, E. T. Rand, A. A. Phillips, J. Wong, C. J. Pearson, A. Diaz Varela, S. W. Yates, D. S. Cross, A. B. Garnsworthy, S. Colosimo, B. Jigmeddorj, P. Finlay, Chandana Sumithrarachchi, N. Warr, K. G. Leach, Rae Austin, G. C. Ball, Tomás R. Rodríguez, J. Jolie, C. E. Svensson, G. F. Grinyer, S. Triambak, J. N. Orce, G. A. Demand, D. Bandyopadhyay, J. L. Wood
Publikováno v:
Physical Review C. 101
From detailed spectroscopy of Cd-110 and Cd-112 following the beta(+)/EC decay of In-110,In-112 and the beta(-) decay of Ag-112, the presence of very weak decay branches from nonyrast states is revealed. In Cd-112, 2(5)(+) -> 0(4)(+) and 4(6)(+) -> 2
Autor:
Friedhelm Ames, Corina Andreoiu, N. Sachmpazidi, R. Kanungo, A. B. Garnsworthy, W. Korten, C. E. Svensson, C.S. Bancroft, T.E. Drake, Aaron Chester, P. Voss, R. Braid, P. C. Bender, N. Terpstra, Alisher Sanetullaev, Rae Austin, M. Marchetto, C. Unsworth, Kathrin Wimmer, D.W. Miller, A. Knapton, Robert Laxdal, André Palma da Cunha Matta, A. Cheeseman, N. A. Orr, W. N. Catford, R. Krücken, C. Aa. Diget, G. Hackman, M. Moukaddam, K. Kuhn, T. Bruhn, S. Cruz, D. S. Cross, J. Lassen
Publikováno v:
Physical Review C. 100
Background: The region around neutron number N=60 in the neutron-rich Sr and Zr nuclei is one of the most dramatic examples of a ground-state shape transition from (near) spherical below N=60 to strongly deformed shapes in the heavier isotopes. Purpo
Autor:
Chelsea Rae Austin
Publikováno v:
Journal of the American Taxation Association. 41:1-30
While not explicitly stated, many tax avoidance studies seek to investigate tax avoidance that is the result of firms' deliberate actions. However, measures of firms' tax avoidance can also be affected by factors outside the firms' control—tax surp
Publikováno v:
Accounting, Organizations and Society. 94:101251
Prospect theory is often used to predict individuals’ risky tax decisions. For example, individuals who are in a tax due (refund) position are predicted to engage in more (less) tax noncompliance. This is known as the “withholding phenomenon”.
Autor:
Ryan J. Wilson, Chelsea Rae Austin
Publikováno v:
Journal of the American Taxation Association. 39:67-93
We expect firms with the greatest exposure to reputational damage among consumers will engage in lower levels of tax avoidance to minimize unwanted scrutiny that could impair the firms' reputation. We identify a set of firms with valuable consumer re
Autor:
S. O’Hagan, S. Sjue, M. Djongolov, Rae Austin, H. Al-Falou, C. Kierans, A. B. Garnsworthy, R. D’Entremont, B. Rebeiro, M. R. Pearson, L. Milovanovic, R. Churchman, R. Kshetri, R. Dunlop, E. R. Tardiff, S. S. Ntshangase, D. S. Cross, C. E. Svensson, G. Hackman, S. J. Williams, S. Triambak, G. C. Ball, Chandana Sumithrarachchi, J. N. Orce, S. Reeve, P. Z. Mabika, P. E. Garrett, P. Finlay
Publikováno v:
Physical Review C. 99
We used the 8$\pi$ $\gamma$-ray spectrometer at the TRIUMF-ISAC radiocative ion beam facility to obtain high-precision branching ratios for $^{19}$Ne $\beta^+$ decay to excited states in $^{19}$F. Together with other previous work, our measurements d
Publikováno v:
Accounting, Organizations and Society. 90:101193
The Organization for Economic Co-operation and Development (OECD) reports that a male favoring pay gap exists in every one of its member countries. To reduce the gender pay gap, governments and investors are demanding that companies disclose gender p