Purpose The aim of this paper is to examine how managerial ability affects corporate tax aggressiveness. Design/methodology/approach study follows the work Demerjian, Lev, and McVay (2012) quantifies by calculating efficiently managers generate revenues from given economic resources using data envelopment analysis (DEA) approach. uses a wide range measures Firm fixed-effects regressions differe...

This study's objective was to analyze the impact of capital intensity, inventory and profitability on tax aggressiveness, with debt level serving as a moderator. study includes three independent factors, namely Capital Intensity, Inventory Profitability; one dependent variable, Tax Aggressiveness; moderating Debt Level or Leverage. In this study, 17 firms out total observation 45 companies rese...

Alcoholism is today the greatest medical and social problem. Due to the fact that it is frequently connected with aggressiveness, it can also be defined as a great and frequent forensic problem. The authors investigate the issue to what extent aggressiveness is medically justified. They offer guidelines regarding this problem in accordance with their everyday experience and medical criteria.

BACKGROUND Although statin use has been associated with reduced prostate cancer aggressiveness, the impact of race and patient characteristics on this association is not well understood. We examined the association between statin use and prostate cancer aggressiveness in Caucasians (CA) and African Americans (AA) and explored effect modification by health-seeking behaviors associated with stati...

In the last decades, beef cattle breeding mainly focused on improving production and reproduction traits. Nowadays, there is a growing interest to include behavior and type traits in the breeding goal. There is an interest in behavior as it is associated with human safety and workability and in type traits as they might be associated with longevity of cows. The objective of the current study wa...

The efficiency of plant resistance to a fungal pathogen population is expected to decrease over time, due to the selection of virulent or highly aggressive strains. This dynamics may differ depending on the scale investigated (annual or pluriannual), particularly for annual crop pathogens with both sexual and asexual reproduction cycles. We assessed this time-scale effect, by comparing aggressi...