One approach to determining whether an automated system is performing correctly is to monitor its performance, signaling when the performance is not acceptable; another approach is to automatically analyze the possible behaviors of the system a-priori and determine performance guarantees. Thea...

This study examines whether business group affiliation weakens the sensitivity of income tax expense to pretax income, while external monitoring mechanisms mitigate the effect of group affiliation. We find that this sensitivity is weaker for Chinese listed firms affiliated with a top 500...

We propose model-based inference for differential gene expression, using a nonparametric Bayesian probability model for the distribution of gene intensities under various conditions. The probability model is a mixture of normal distributions. The resulting inference is similar to a popular...

We investigate whether the level of social capital in the region where a firm’s headquarters are located affects the firm’s responsiveness of altering tax strategies to achieve the optimal level of tax burden over time. As a critical cultural factor, social capital, captured as altruistic...