cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.7910/dvn/myajo
title: Senate Unpassed Legislation 1841, Docket 10858, SC1/series 231, Petition of Zebediah Skinner

description: &lt;p&gt;Petition subject: Abolition of capital punishment &lt;/p&gt; &lt;p&gt;Original: &lt;a href="http://nrs.harvard.edu/urn-3:FHCL:13481617"&gt;http://nrs.harvard.edu/urn-3:FHCL:13481617&lt;/a&gt; &lt;/p&gt; &lt;p&gt;Date of creation: (unknown) &lt;/p&gt; &lt;p&gt;Petition location: Mansfield &lt;/p&gt; &lt;p&gt;Legislator, committee, or address that the petition was sent to: Schuyler Shepard, Mansfield; committee on capital punishment &lt;/p&gt; &lt;p&gt;Selected signatures:&lt;ol&gt;&lt;li&gt;Zebediah Skinner&lt;/li&gt;&lt;li&gt;William Grover&lt;/li&gt;&lt;li&gt;Jacob Morse&lt;/li&gt;&lt;/ol&gt; &lt;/p&gt; &lt;p&gt;Actions taken on dates: 1840-02-12,1840-02-13 &lt;/p&gt; &lt;p&gt;Legislative action: Received in the House on February 12, 1840 and referred to the committee on capital punishment and sent for concurrence and received in the Senate on February 13, 1840 and concurred &lt;/p&gt; &lt;p&gt;Total signatures: 26 &lt;/p&gt; &lt;p&gt;Legislative action summary: Received, referred, sent, received, concurred &lt;/p&gt; &lt;p&gt;Legal voter signatures (males not identified as non-legal): 26 &lt;/p&gt; &lt;p&gt;Female only signatures: No &lt;/p&gt; &lt;p&gt;Identifications of signatories: legal voters, inhabitants &lt;/p&gt; &lt;p&gt;Prayer format was &lt;a href="http://en.wikipedia.org/wiki/Printing"&gt;printed&lt;/a&gt; vs. &lt;a href="http://en.wikipedia.org/wiki/Manuscript"&gt;manuscript&lt;/a&gt;: Printed &lt;/p&gt; &lt;p&gt;Additional non-petition or unrelated documents available at archive: no additional documents &lt;/p&gt; &lt;p&gt;Location of the petition at the Massachusetts Archives of the Commonwealth: Senate Unpassed 1841, Docket 10858 &lt;/p&gt; &lt;p&gt;Acknowledgements: Supported by the National Endowment for the Humanities (PW-5105612), Massachusetts Archives of the Commonwealth, Radcliffe Institute for Advanced Study at Harvard University, Center for American Political Studies at Harvard University, Institutional Development Initiative at Harvard University, and Harvard University Library.&lt;/p&gt;
DOI: 10.7910/dvn/ycebbo
title: Lijphart Elections Archive: Lijphart Country Catalog: Netherlands

description: The Lijphart Elections Archive is a static research collection of district level election results for approximately 350 national legislative elections in 26 countries that was maintained through 2003.
&lt;br /&gt;&lt;br /&gt;  When Arend Lijphart began his comparative study of electoral systems in the early 1980s, he discovered that no library anywhere in the world had a collection of the detailed statistics of national elections in democratic countries -- although such statistics were being collected by many government and non-government agencies and, at least in principle, obtainable from these agencies. This was the origin of the Elections Archive in the University Library of the University of Calif
ornia, San Diego. The objective of the Archive is to systematically collect election statistics in as much detail as possible, including, as a minimum, the results at the level of the individual election districts in which votes are converted into seats.
&lt;br /&gt;&lt;br /&gt; The original scope of the Archive was the national election results in hard-copy format for the lower or only house of the legislature and for any directly elected upper house in the twenty-seven older democracies from 1945 on (the West European democracies plus the United States, Canada, Costa Rica, India, Israel, Japan, Australia, and New Zealand). The scope has expanded in several directions: more countries, a longer time span, sub-national as well as national elections, and d
ata in machine-readable format. &lt;br /&gt;&lt;br /&gt;  Arend Lijphart is Research Professor Emeritus of Political Science at the University of California, San Diego. He is the author of Electoral Systems and Party Systems: A Comparative Study of Twenty-Seven Democracies, 1945-1990 (Oxford: Oxford University Press, 1994) and many articles on elections and electoral systems in Electoral Studies and other journals. The Archive Director is Gary W. Cox, Department of Political Science, University of Califor
nia, San Diego.
description: Subject: STANDARD DEPOSIT TERMS 1.0 Type: DATAPASS:TERMS:STANDARD:1.0 Notes: This study was deposited under the of the Data-PASS standard deposit terms. A copy of the usage agreement is included in the file section of this study.;
DOI: 10.7910/dvn/ydfhap
title: Wright Files I-Z Edited; Docketed Case: 22279
DOI: 10.7910/dvn/xvryne
title: Phenotyping of adaptation to thermal (heat) stresses - TNAU 2013DS

description: Data and metadata for a field experiment aimed at studying heat-induced sterility and sink, source and phenology component traits
DOI: 10.5281/zenodo.14180973
title: Artificial Light at Night weakens body condition but does not negatively affect physiological markers of health in great tits.
DOI: 10.5281/zenodo.14180974
title: Artificial Light at Night weakens body condition but does not negatively affect physiological markers of health in great tits.
DOI: 10.5281/zenodo.14922693
title: Artificial Light at Night weakens body condition but does not negatively affect physiological markers of health in great tits.
DOI: 10.5281/zenodo.15576094
title: Artificial Light at Night weakens body condition but does not negatively affect physiological markers of health in great tits.
DOI: 10.7910/dvn/wxdvf6
title: Datasets for "The cost of associating with males for female Bornean and Sumatran orangutans: a hidden form of sexual conflict?

description: This dataset contains the behavioral and endocrine data for the major analyses reported in "Cost of associating with males for female Bornean and Sumatran orangutans: a hidden form of sexual conflict?" (BEAS-D-20-00297R1; doi: 10.1007/s00265-020-02948-4)
DOI: 10.7910/dvn/8lfsfb
title: Replication Data for: Vibrotactile display design: quantifying the importance of age and various factors on reaction times

description: This is data supports the publication: Vibrotactile display design: quantifying the importance of age and various factors on reaction times by Tian Bao, Lydia Su, Catherine Kinnaird, Mohammed Kabeto, Peter B. Shull, Kathleen H. Sienko on PLOS ONE.
DOI: 10.7910/dvn/mxlsm
title: Passed Resolves; Resolves 1837, c.75, SC1/series 228, Petition of Moses Buffum

description: &lt;p&gt;Petition subject: Arguing for the right to petition and protesting the existence of slavery in Washington D.C. &lt;/p&gt; &lt;p&gt;Original: &lt;a href="http://nrs.harvard.edu/urn-3:FHCL:10456163"&gt;http://nrs.harvard.edu/urn-3:FHCL:10456163&lt;/a&gt; &lt;/p&gt; &lt;p&gt;Date of creation: (unknown) &lt;/p&gt; &lt;p&gt;Petition location: Mendon &lt;/p&gt; &lt;p&gt;Legislator, committee, or address that the petition was sent to: Jared Benson, Mendon &lt;/p&gt; &lt;p&gt;Selected signatures:&lt;ol&gt;&lt;li&gt;Moses Buffum&lt;/li&gt;&lt;li&gt;Albert Fairbanks&lt;/li&gt;&lt;li&gt;Nathan Southwick&lt;/li&gt;&lt;li&gt;David Cushman&lt;/li&gt;&lt;/ol&gt; &lt;/p&gt; &lt;p&gt;Total signatures: 68 &lt;/p&gt; &lt;p&gt;Legal voter signatures (males not identified as non-legal): 68 &lt;/p&gt; &lt;p&gt;Female only signatures: No &lt;/p&gt; &lt;p&gt;Identifications of signatories: citizens, ["inhabitants"] &lt;/p&gt; &lt;p&gt;Prayer format was &lt;a href="http://en.wikipedia.org/wiki/Printing"&gt;printed&lt;/a&gt; vs. &lt;a href="http://en.wikipedia.org/wiki/Manuscript"&gt;manuscript&lt;/a&gt;: Printed &lt;/p&gt; &lt;p&gt;Additional non-petition or unrelated documents available at archive: additional documents available &lt;/p&gt; &lt;p&gt;Location of the petition at the Massachusetts Archives of the Commonwealth: Resolves 1837, c.75, passed April 12, 1837 &lt;/p&gt; &lt;p&gt;Acknowledgements: Supported by the National Endowment for the Humanities (PW-5105612), Massachusetts Archives of the Commonwealth, Radcliffe Institute for Advanced Study at Harvard University, Center for American Political Studies at Harvard University, Institutional Development Initiative at Harvard University, and Harvard University Library.&lt;/p&gt;
DOI: 10.7910/dvn/wejc0r
title: ABCD_scripts

description: Code for replicating the analyses conducted using the Adolescent Brain Cognitive Development (ABCD) dataset. Part of the research project on the bias in prediction accuracy against African Americans for machine learning algorithms that predict behavioral measures from resting-state functional connectivity.
DOI: 10.7910/dvn/wobdvq
title: Wright Casebook Edited; Docketed Case: 76-1193
DOI: 10.7910/dvn/lypexz
title: Replication Data for Peaceful Dispute Resolution by Authoritarian Regimes

description: Replication data, do files, and logs for Peaceful Dispute Resolution by Authoritarian Regimes, Foreign Policy Analysis
DOI: 10.7910/dvn/mdmdv8
title: Wright Files I-Z Edited; Docketed Case: 24702
DOI: 10.7910/dvn/gsopck
title: Multiplex urban networks

description: Urban multiplex networks (graphml and edge list) from Amsterdam, Barcelona, Beihai, Bogota, Budapest, Copenhagen, Detroit, Jakarta, Los Angeles, London, Manhattan, Mexico, Phoneix, Portland, and Singapore.
The data was downloaded from OpenStreetMap using OSMnx
DOI: 10.7910/dvn/rv0odb
title: Replication Data for: How Would a Permanent 2021 Child Tax Credit Expansion Affect Poverty and Employment?

description: replication .dta and .do files for all figures and tables and appendix material
DOI: 10.7910/dvn/yibxsn
title: Robotic agricultural instrument for automated extraction of nematode cysts and eggs from soil to improve integrated pest management

description: Abstract 
 Soybeans are an important crop for global food security. Every year, soybean yields are reduced by numerous soybean diseases, particularly the soybean cyst nematode (SCN). It is difficult to visually identify the presence of SCN in the field, let alone its population densities or numbers, as there are no obvious aboveground disease symptoms. The only definitive way to assess SCN population densities is to directly extract the SCN cysts from soil and then extract the eggs from cysts and count them. Extraction is typically conducted in commercial soil analysis laboratories and university plant diagnostic clinics and involves repeated steps of sieving, washing, collecting, grinding, and cleaning. Here we present a robotic instrument to reproduce and automate the functions of the conventional methods to extract nematode cysts from soil and subsequently extract eggs from the recovered nematode cysts. We incorporated mechanisms to actuate the stage system, manipulate positions of individual sieves using the gripper, recover cysts and cyst-sized objects from soil suspended in water, and grind the cysts to release their eggs. All system functions are controlled and operated by a touchscreen interface software. The performance of the robotic instrument is evaluated using soil samples infested with SCN from two farms at different locations and results were comparable to the conventional technique. Our new technology brings the benefits of automation to SCN soil diagnostics, a step towards long-term integrated pest management of this serious soybean pest.
DOI: 10.7910/dvn/wnmdre
title: MID-Issue-Dataset, Version 1.0

description: This dataset tracks territorial/maritime boundary and domestic armed conflict issues in Militarized Interstate Disputes (MIDs) during the period 1900-2010. The article of record for this dataset is Jackson, Joshua, Andrew P. Owsiak, Gary Goertz, Paul F. Diehl. (2022) Getting to the Root of the Issue(s): Expanding the Study of Issues in MIDs (the MID-Issue Dataset, version 1.0). Journal of Conflict Resolution.
DOI: 10.7910/dvn/lzvm6n
title: Cryptic species diversity and contrasting climate profiles in New Zealand Velvet worms

description: Supporting material and data for the paper Cryptic species diversity and contrasting climate profiles in New Zealand
DOI: 10.7910/dvn/me2fk
title: Senate Unpassed Legislation 1796, Docket 2196, SC1/series 231, Petition of Gad Hitchcock

description: &lt;p&gt;Petition subject: Support for individuals &lt;/p&gt; &lt;p&gt;Original: &lt;a href="http://nrs.harvard.edu/urn-3:FHCL:11148841"&gt;http://nrs.harvard.edu/urn-3:FHCL:11148841&lt;/a&gt; &lt;/p&gt; &lt;p&gt;Date of creation: (unknown) &lt;/p&gt; &lt;p&gt;Petition location: Pembroke &lt;/p&gt; &lt;p&gt;Legislator, committee, or address that the petition was sent to: Committee on accounts &lt;/p&gt; &lt;p&gt;Selected signatures:&lt;ol&gt;&lt;li&gt;Gad Hitchcock&lt;/li&gt;&lt;/ol&gt; &lt;/p&gt; &lt;p&gt;Actions taken on dates: 1796-01-21,1796-01-21,1796-01-29 &lt;/p&gt; &lt;p&gt;Legislative action: Received in the Senate on January 21, 1796 and committed to the committee on accounts to consider and report and sent for concurrence and received in the House on January 21, 1796 and concurred and report leave to withdraw and concurred on January 29, 1796 &lt;/p&gt; &lt;p&gt;Total signatures: 1 &lt;/p&gt; &lt;p&gt;Legislative action summary: Received, committed, sent, received, concurred &lt;/p&gt; &lt;p&gt;Legal voter signatures (males not identified as non-legal): 1 &lt;/p&gt; &lt;p&gt;Female only signatures: No &lt;/p&gt; &lt;p&gt;Prayer format was &lt;a href="http://en.wikipedia.org/wiki/Printing"&gt;printed&lt;/a&gt; vs. &lt;a href="http://en.wikipedia.org/wiki/Manuscript"&gt;manuscript&lt;/a&gt;: Manuscript &lt;/p&gt; &lt;p&gt;Additional non-petition or unrelated documents available at archive: additional documents available &lt;/p&gt; &lt;p&gt;Additional archivist notes: [unnamed] negro woman, son Juba, and daughter [Dinah?], [Juba Violet?], [Dinah Violet?], "right of being born free, equal, and independent," Plymouth county, constitution, infirm, support, Declaration of Rights, emancipation, laws, paupers, poor, reimbursement, [Doctor and Reverend, information online about him, including sermons, attended Harvard and well known] &lt;/p&gt; &lt;p&gt;Location of the petition at the Massachusetts Archives of the Commonwealth: Senate Unpassed 1796, Docket 2196 &lt;/p&gt; &lt;p&gt;Acknowledgements: Supported by the National Endowment for the Humanities (PW-5105612), Massachusetts Archives of the Commonwealth, Radcliffe Institute for Advanced Study at Harvard University, Center for American Political Studies at Harvard University, Institutional Development Initiative at Harvard University, and Harvard University Library.&lt;/p&gt;
DOI: 10.7910/dvn/sl8enn
title: Petition of Joseph Barrows

description: &lt;p&gt;Petition subject: Property &lt;/p&gt; &lt;p&gt;Original: &lt;a href="http://nrs.harvard.edu/urn-3:FHCL:13448039"&gt;http://nrs.harvard.edu/urn-3:FHCL:13448039&lt;/a&gt; &lt;/p&gt; &lt;p&gt;Date of creation: 1838-02-27 &lt;/p&gt; &lt;p&gt;Petition location: Carver &lt;/p&gt; &lt;p&gt;Legislator, committee, or address that the petition was sent to: Jesse Murdock, Carver; John A. Shaw, Plymouth; several names from a committee &lt;/p&gt; &lt;p&gt;Selected signatures:&lt;ol&gt;&lt;li&gt;Joseph Barrows&lt;/li&gt;&lt;li&gt;Daniel Shaw&lt;/li&gt;&lt;li&gt;Timothy Cobb&lt;/li&gt;&lt;/ol&gt; &lt;/p&gt; &lt;p&gt;Actions taken on dates: 1838-03-01,1839-01-19,1839-02-23 &lt;/p&gt; &lt;p&gt;Legislative action: Received in the Senate on March 1, 1838 and referred to a committee and received in the Senate on January 19, 1839 and referred to a committee and received in the Senate on February 23, 1839 and recommitted &lt;/p&gt; &lt;p&gt;Total signatures: 3 &lt;/p&gt; &lt;p&gt;Legislative action summary: Received, referred, received, referred, received, recommitted &lt;/p&gt; &lt;p&gt;Legal voter signatures (males not identified as non-legal): 3 &lt;/p&gt; &lt;p&gt;Female only signatures: No &lt;/p&gt; &lt;p&gt;Identifications of signatories: guardians of the Indian land in the town of Carver in the county of Plymouth, selectmen of Carver &lt;/p&gt; &lt;p&gt;Prayer format was &lt;a href="http://en.wikipedia.org/wiki/Printing"&gt;printed&lt;/a&gt; vs. &lt;a href="http://en.wikipedia.org/wiki/Manuscript"&gt;manuscript&lt;/a&gt;: Manuscript &lt;/p&gt; &lt;p&gt;Native American tribe: Herring Pond &lt;/p&gt; &lt;p&gt;Acknowledgements: Supported by the National Endowment for the Humanities (PW-5105612), Massachusetts Archives of the Commonwealth, Radcliffe Institute for Advanced Study at Harvard University, Center for American Political Studies at Harvard University, Institutional Development Initiative at Harvard University, and Harvard University Library.&lt;/p&gt; &lt;p&gt;Additional non-petition or unrelated documents available at archive: additional documents available &lt;/p&gt; &lt;p&gt;Additional archivist notes: James R. Sprout of Wareham, descendants of Luama Seepit, Luana Seepit, Luana Sepit, Luana Cepit, Indian guardians, resolve, 1835, lands, demand, property, interest, supplies, sale, debts, costs, charges &lt;/p&gt; &lt;p&gt;Location of the petition at the Massachusetts Archives of the Commonwealth: Resolves 1839, c.46, passed April 1, 1839 &lt;/p&gt;
DOI: 10.7910/dvn/y8tzn
title: Senate Unpassed Legislation 1858, judiciary committee – leave to withdraw, SC1/series 231, Petition of Norris C. Hodgdon

description: &lt;p&gt;Petition subject: Abolition of capital punishment &lt;/p&gt; &lt;p&gt;Original: &lt;a href="http://nrs.harvard.edu/urn-3:FHCL:13909156"&gt;http://nrs.harvard.edu/urn-3:FHCL:13909156&lt;/a&gt; &lt;/p&gt; &lt;p&gt;Date of creation: (unknown) &lt;/p&gt; &lt;p&gt;Petition location: Foxborough &lt;/p&gt; &lt;p&gt;Legislator, committee, or address that the petition was sent to: John Prince, Essex; committee on the judiciary &lt;/p&gt; &lt;p&gt;Selected signatures:&lt;ol&gt;&lt;li&gt;Norris C. Hodgdon&lt;/li&gt;&lt;li&gt;Ezra Carpenter&lt;/li&gt;&lt;li&gt;Eliza Carpenter&lt;/li&gt;&lt;li&gt;Nancy Clark&lt;/li&gt;&lt;/ol&gt; &lt;/p&gt; &lt;p&gt;Actions taken on dates: 1858-03-10 &lt;/p&gt; &lt;p&gt;Legislative action: Received in the Senate on March 10, 1858 and referred to the committee on the judiciary &lt;/p&gt; &lt;p&gt;Total signatures: 45 &lt;/p&gt; &lt;p&gt;Legislative action summary: Received, referred &lt;/p&gt; &lt;p&gt;Legal voter signatures (males not identified as non-legal): 25 &lt;/p&gt; &lt;p&gt;Female signatures: 17 &lt;/p&gt; &lt;p&gt;Other male signatures: 2 &lt;/p&gt; &lt;p&gt;Unidentified signatures: 1 &lt;/p&gt; &lt;p&gt;Female only signatures: No &lt;/p&gt; &lt;p&gt;Identifications of signatories: citizens, [females], [other males], ["inhabitants"] &lt;/p&gt; &lt;p&gt;Prayer format was &lt;a href="http://en.wikipedia.org/wiki/Printing"&gt;printed&lt;/a&gt; vs. &lt;a href="http://en.wikipedia.org/wiki/Manuscript"&gt;manuscript&lt;/a&gt;: Printed &lt;/p&gt; &lt;p&gt;Signatory column format: column separated &lt;/p&gt; &lt;p&gt;Additional non-petition or unrelated documents available at archive: no additional documents &lt;/p&gt; &lt;p&gt;Additional archivist notes: [includes quote from Lafayette] &lt;/p&gt; &lt;p&gt;Location of the petition at the Massachusetts Archives of the Commonwealth: Senate Unpassed 1858, judiciary committee – leave to withdraw &lt;/p&gt; &lt;p&gt;Acknowledgements: Supported by the National Endowment for the Humanities (PW-5105612), Massachusetts Archives of the Commonwealth, Radcliffe Institute for Advanced Study at Harvard University, Center for American Political Studies at Harvard University, Institutional Development Initiative at Harvard University, and Harvard University Library.&lt;/p&gt;
DOI: 10.7910/dvn/sfzpok
title: Data for: Descending 13 real world steps: A dataset and analysis of stair descent

description: Stair descent analysis has been typically limited to laboratory staircases of 4 or 5 steps. To date there has been no report of gait parameters during unconstrained stair descent outside of the laboratory, and few motion capture datasets are publicly available.

We aim to collect a dataset and perform gait analysis for stair descent outside of the laboratory. We aim to measure basic kinematic and kinetic gait parameters and foot placement behavior.

We present a public stair descent dataset from 101 unimpaired participants aged 18-35 on an unconstrained 13-step staircase collected using wearable sensors. The dataset consists of kinematics (full-body joint angle and position), kinetics (plantar normal forces, acceleration), and foot placement for 30,609 steps.

This is the first quantitative observation of gait data from a large number (n = 101) of participants descending an unconstrained staircase outside of a laboratory. The dataset is a public resource for understanding typical stair descent.
DOI: 10.15468/dl.ks3fh6
title: Occurrence Download

description: A dataset containing 39909 species occurrences available in GBIF matching the query:
{
 "and" : [
 "DatasetKey is Dutch Vegetation Database",
 "Geometry POLYGON((5.05379 51.51856,5.25195 51.5534,5.24231 51.69308,4.98535 51.70241,4.85811 51.60971,5.05379 51.51856))"
 ]
}

 The dataset includes 39909 records from 1 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0015250-250525065834625/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.7910/dvn/qyxoqm
title: Imagestream flow cytometry of Toxoplasma IMC6 knockout parasites

description: Evaluate the morphology of extracellular Toxoplasma parasites using imaging flow cytometry (ImageStream). The six strains include wild-type, IMC6 knockout, complemented with full-length or three different truncated versions of IMC6. Samples were prepared by fixing extracellular parasites with paraformaldehyde and staining with a peripheral membrane marker. Each image was taken with brightfield and AF488 channels.
DOI: 10.7910/dvn/qzjtcy
title: A97_8742.jpg

description: Link to OCHRE database: &lt;a href = 'http://pi.lib.uchicago.edu/1001/org/ochre/a0d35d22-da20-4984-a300-9a838ea4fc74'&gt;http://pi.lib.uchicago.edu/1001/org/ochre/a0d35d22-da20-4984-a300-9a838ea4fc74
DOI: 10.7910/dvn/ygys3d
title: Executive Agreements Database, Statement Regarding the Protocol Between The United States and Russia Extending The Agreement Of June 30, 1995, For Cooperation On Enhancing The Safety Of Russian Nuclear Fuel Cycle Facilities and Research Reactors, Signed At Washington and Moscow January 31 and February 26, 2002

description: TIAS 02-226 cover memo
DOI: 10.7910/dvn/mci22c
title: VALUE RELEVANCE DA AGRESSIVIDADE TRIBUTÁRIA NO VALOR DE MERCADO DE EMPRESAS LISTADAS NA B3

description: O estudo investigou o value relevance da agressividade tributária (AGR) no valor de mercado (VM) de empresas listadas na B3. Para tanto, foram estimadas regressões múltiplas, com dados em painel, considerando o período de 2010 a 2020, para 41 empresas. Como proxy para AGR foi utilizada a current ETR (Effective Tax Rate), Taxa Tributária Efetiva corrente, enquanto o VM foi utilizado como variável independente. Além disso, foram testadas variáveis passíveis de influenciar o VM das empresas, de acordo com o modelo de Ohlson (1995). A revisão de literatura aponta que os gestores, com a finalidade de buscar a redução dos custos tributários, têm incentivos para serem mais agressivos tributariamente, causando impactos positivos nos resultados das empresas. Entretanto, níveis elevados de agressividade podem representar risco na percepção dos investidores e impactar negativamente o VM. Os resultados corroboram o modelo de Ohlson, no sentido de que o patrimônio líquido e o lucro líquido estão associados positivamente ao VM. Quanto aos coeficientes da AGR, no geral, apurou-se a inexistência de significância estatística. Entretanto, ao analisar níveis mais altos/baixos de agressividade tributária, evidenciou-se que a maior AGR influencia positivamente o VM, enquanto que a menor AGR influencia negativamente o VM. Em relação às contribuições, o estudo intentou contribuir especialmente com os analistas de mercado e investidores no que se refere ao refinamento de seleção de informações para a tomada de decisão de investimentos.
DOI: 10.7910/dvn/saxcu8
title: Wright Files I-Z Edited; Docketed Case: 23214