Income tax is one of the most important costs of companies and it is usually considered as a cost that should not be paid. One of the most noticeable and influential factors in tax avoidance is corporate ownership structure. With an emphasis on institutional ownership and its types in this paper, it is attempted to measure the effect of this ownership and its types on corporate tax avoidance. F...

Distant supervision (DS) is a method for training sentence-level information extraction models using only an unlabeled corpus and a knowledge base (KB). Fundamental to many DS approaches is the assumption that KB facts are expressed at least once (EALO) in the text corpus. Often, however, KB facts are actually expressed in the corpus many times, in which cases EALO-based systems underuse the av...

the aim of this paper is to identify and analyses the influence of shareholder ownership identity on payout ratio for a panel of iran firms from 2002 to 2008. we found that there is a significant positive correlation between institutional ownership and payout ratio. the relation between payout ratio and individual ownership is negative. the most finding of the study indicates that iranian compa...

forcement of the law while litigation is pending. To be granted a preliminary injunction, the requesting party must show their case is likely to succeed on the merits. Cooke’s order provides a preview into the approach the court will take in analyzing the merits of the case and suggests the law is unlikely to withstand legal challenge. After establishing that the law concerns the First Amendmen...

Research indicates that in experimental settings, young children of 3-7 years old are unlikely to devise a simple tool to solve a problem. This series of exploratory studies done in museums in the US and UK explores how environment and ownership of materials may improve children's ability and inclination for (i) tool material selection and (ii) innovation. The first study takes place in a child...