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1 – 10 of 831Badingatus Solikhah, Ching-Lung Chen, Pei-Yu Weng and Mamdouh Abdulaziz Saleh Al-Faryan
This study aims to examine the association between related-party transactions (RPT) and tax avoidance. The study further investigates whether government ownership improves…
Abstract
Purpose
This study aims to examine the association between related-party transactions (RPT) and tax avoidance. The study further investigates whether government ownership improves scrutiny of tax aggressiveness activities among Taiwanese group companies.
Design/methodology/approach
The authors used 16,061 firm-year observations derived from the Taiwan Economic Journal Database (TEJ) from 2005 to 2021. The authors applied GLS fixed-effect regression. Additional tests, such as a difference-in-difference examination, propensity score matching (PSM) analysis and other tests were performed to obtain more robust results.
Findings
The results show different consequences between eliminated and non-eliminated RPT toward tax avoidance. RPT enhances tax benefits aligned with the efficient contracting hypothesis. Under varying degrees of government control, this paper empirically reveals that government ownership has a role in mitigating tax avoidance. This implies that government control improves corporate governance by balancing opportunistic and efficiency-based tax avoidance.
Practical implications
This paper provides substantial practical implications since using the strategy of reducing taxes through RPT will result in greater tax savings at the business group level. Therefore, RPT is beneficial for enhancing business efficiency. Furthermore, government control increases corporate governance quality, which could lead to balancing tax aggressiveness activity.
Originality/value
Using a unique setting for RPT reporting in Taiwan, this paper divides RPT into eliminated and non-eliminated RPT. The findings offer significant insight for policymakers, investors and managers regarding the utilization of RPT to enhance efficiency in business groups. Additionally, this paper highlights the role of government control in preserving a harmonious balance in tax planning practices.
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Ines Menchaoui and Chaima Hssouna
This study aims to analyze the relationship between a firm’s use of aggressive tax planning and board of directors (independence and size) and audit committee characteristics…
Abstract
Purpose
This study aims to analyze the relationship between a firm’s use of aggressive tax planning and board of directors (independence and size) and audit committee characteristics (independence and expertise).
Design/methodology/approach
This study used archival data from 35 non-financial firms’ French firms listed on the CAC 40 over a period of 5 years (2013–2018).
Findings
This study shows that measures of board size are negatively related to tax aggressiveness. A broader board helps reduce tax aggressiveness, as having more members can improve board performance. Indeed, more members can contribute to a better assessment of tax risks and detect risky tax strategies.
Research limitations/implications
The main limitation of this study is the small sample. The authors limited the observations to 2018 because the corporate tax rate in France changed in 2019. Such a time window casts homogeneity on the current study. Examining universal registration documents, it has been noted that companies have only recently become interested in disclosure of tax risk.
Practical implications
Knowing the characteristics of the board and audit committees can give a signal to stakeholders about the potential risk bearing on aggressive tax planning. This study provides evidence that could help the board governance committees integrate the right profiles and to raise awareness among the members of the board of directors and the audit committee to play their role (monitoring function or advisory function) about tax risk management.
Originality/value
According to the authors’ knowledge, this study is the first to provide empirical evidence regarding the effect of the board of directors and audit committee characteristics on tax aggressiveness.
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Phung Anh Thu and Pham Quang Huy
The research aims to provide empirical evidence on the relationship between financial statement comparability (FSC) and cost of equity (COE) in an emerging market.
Abstract
Purpose
The research aims to provide empirical evidence on the relationship between financial statement comparability (FSC) and cost of equity (COE) in an emerging market.
Design/methodology/approach
Specifically, this study examines the relationship between FSC and COE of Vietnamese listed firms. The research uses the System Generalized Method of Moments regression techniques for a panel data set of 454 companies for the period 2015–2022.
Findings
The authors find that firms with high comparability of financial statements have lower COE. To confirm the research findings, the authors conduct the robustness test by using different proxies for the cost of equity. Consistent results are found.
Originality/value
The study contributes to the overall understanding of the relationship between FSC and COE, and suggests policy implications for relevant stakeholders such as managers, regulatory bodies and investors. Especially, regarding policymakers, this study could provide more insight into how the accounting convergence process impacts the effectiveness of a firm’s capital allocation.
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Manpreet Kaur and Sonia Chawla
The study seeks to conduct an empirical investigation on the impact of entrepreneurship education (EE) through its components, i.e. entrepreneurial knowledge (EK) and business…
Abstract
Purpose
The study seeks to conduct an empirical investigation on the impact of entrepreneurship education (EE) through its components, i.e. entrepreneurial knowledge (EK) and business planning (BP) on entrepreneurial intentions (EI) in India.
Design/methodology/approach
An electronic questionnaire was used to collect data from 340 engineering students and partial least square-structural equation modeling (PLS-SEM) was used to analyze the collected data.
Findings
The findings revealed that EK and BP have no direct impact on EI, however, they have an indirect influence through attitude towards entrepreneurship (ATE) and perceived behavioral control (PBC), whereas subjective norms (SN) have no mediation impact on the relationships.
Research limitations/implications
This research has been conducted on students of engineering background only, future studies can be carried out by incorporating more attitudinal and environmental determinants with larger data sizes from diverse educational streams.
Practical implications
This study is of immense significance to policymakers and educational establishments in designing the purposefully designed EE courses that can drive the entrepreneurial intentionality of students.
Originality/value
The study adds to the paucity of research on the systematic elaboration of EE construct underlining the specific impact of EK and BP as EE dimensions on students' EI. To the best of authors' awareness, this kind of investigation has not been conducted in indian higher educational institution (HEI) context.
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Christina Anderl and Guglielmo Maria Caporale
The article aims to establish whether the degree of aversion to inflation and the responsiveness to deviations from potential output have changed over time.
Abstract
Purpose
The article aims to establish whether the degree of aversion to inflation and the responsiveness to deviations from potential output have changed over time.
Design/methodology/approach
This paper assesses time variation in monetary policy rules by applying a time-varying parameter generalised methods of moments (TVP-GMM) framework.
Findings
Using monthly data until December 2022 for five inflation targeting countries (the UK, Canada, Australia, New Zealand, Sweden) and five countries with alternative monetary regimes (the US, Japan, Denmark, the Euro Area, Switzerland), we find that monetary policy has become more averse to inflation and more responsive to the output gap in both sets of countries over time. In particular, there has been a clear shift in inflation targeting countries towards a more hawkish stance on inflation since the adoption of this regime and a greater response to both inflation and the output gap in most countries after the global financial crisis, which indicates a stronger reliance on monetary rules to stabilise the economy in recent years. It also appears that inflation targeting countries pay greater attention to the exchange rate pass-through channel when setting interest rates. Finally, monetary surprises do not seem to be an important determinant of the evolution over time of the Taylor rule parameters, which suggests a high degree of monetary policy transparency in the countries under examination.
Originality/value
It provides new evidence on changes over time in monetary policy rules.
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Samantha A. Conroy and John W. Morton
Organizational scholars studying compensation often place an emphasis on certain employee groups (e.g., executives). Missing from this discussion is research on the compensation…
Abstract
Organizational scholars studying compensation often place an emphasis on certain employee groups (e.g., executives). Missing from this discussion is research on the compensation systems for low-wage jobs. In this review, the authors argue that workers in low-wage jobs represent a unique employment group in their understanding of rent allocation in organizations. The authors address the design of compensation strategies in organizations that lead to different outcomes for workers in low-wage jobs versus other workers. Drawing on and integrating human resource management (HRM), inequality, and worker literatures with compensation literature, the authors describe and explain compensation systems for low-wage work. The authors start by examining workers in low-wage work to identify aspects of these workers’ jobs and lives that can influence their health, performance, and other organizationally relevant outcomes. Next, the authors explore the compensation systems common for this type of work, building on the compensation literature, by identifying the low-wage work compensation designs, proposing the likely explanations for why organizations craft these designs, and describing the worker and organizational outcomes of these designs. The authors conclude with suggestions for future research in this growing field and explore how organizations may benefit by rethinking their approach to compensation for low-wage work. In sum, the authors hope that this review will be a foundational work for those interested in investigating organizational compensation issues at the intersection of inequality and worker and organizational outcomes.
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Allen Shorey, Lauren H. Moran, Christopher W. Wiese and C. Shawn Burke
Over the past two decades, the study of team resilience has evolved from focusing primarily on team performance to recognizing its importance in various aspects of team…
Abstract
Over the past two decades, the study of team resilience has evolved from focusing primarily on team performance to recognizing its importance in various aspects of team functioning, including psychological health, teamwork, and overall Well-Being. This evolution underscores the need for a broader, more inclusive understanding of team resilience, advocating for a shift from a narrow performance-centric view to a holistic perspective that encompasses the multifaceted impact of resilience on teams.
In advocating for this holistic perspective, this chapter reviews the extant literature, highlighting that resilience is not merely about sustaining performance but also about fostering a supportive, adaptive, and psychologically safe environment for team members. Significant areas for further exploration, including the nuanced nature of adversities teams face, the processes underpinning resilient behaviors, and the broad spectrum of outcomes resilience can influence beyond task performance are also discussed.
The chapter serves as a call to action for a more inclusive examination of how resilience manifests and benefits teams in organizational settings. The proposed shift in perspective aims to deepen understanding of team resilience, promoting strategies for building resilient teams that thrive not only in performance but in all aspects of their functioning.
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Xiying Zhang, Dirk Pieter van Donk, Chengyong Xiao and Madeleine Pullman
This study aims to develop an in-depth understanding of how supplier selection helps social enterprises achieve their social missions while maintaining commercial viability.
Abstract
Purpose
This study aims to develop an in-depth understanding of how supplier selection helps social enterprises achieve their social missions while maintaining commercial viability.
Design/methodology/approach
The paper applies a multiple-case design to study the supplier selection processes of 15 Dutch social enterprises.
Findings
Social enterprises tend to build supply relationships through existing networks and evaluate suppliers based on value alignment, relationship commitment, resource complementarity, and cost. Depending on the possibility of social value creation in supplier selection, the importance of these criteria varies across different social enterprise models and between key and non-key suppliers. Moreover, suppliers’ long-term relationship commitment can help reconcile tensions between the social and commercial logic of a social enterprise and facilitate impact creation.
Research limitations/implications
Data collection is limited to the perspectives of buyers – the social enterprises. Future research could collect supplier-side data to explore how they engage with social enterprises during the selection process.
Practical implications
Managers of social enterprises can use our research findings as guidance for selecting the most suitable suppliers, while organizations that want to collaborate with social enterprises should actively build network ties to be identified.
Originality/value
We contribute to the cross-sector collaboration literature by showing the underlying reasons for the preference for network reinforcing and indirect networking in supplier identification. We contribute to the social impact supply chain literature by revealing the critical role of supplier selection in shaping collaboration outcomes.
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Anushree Tandon, Samuli Laato, Najmul Islam and Amandeep Dhir
A major portion of our social interaction now occurs online, facilitated by social networking sites (SNSs) that enable people to connect and communicate at will. However, the…
Abstract
Purpose
A major portion of our social interaction now occurs online, facilitated by social networking sites (SNSs) that enable people to connect and communicate at will. However, the characteristics of SNS communication can introduce problematic outcomes on otherwise healthy processes, one of which is social comparison. In this work, we investigate whether compulsive SNS use could be driven by two phenomena related to social comparison: the fear of missing out (FoMO) and envy.
Design/methodology/approach
Using the stimulus-organism-response framework, we developed a model that was tested with data from a sample of SNS users (N = 330) based in the United States. The analysis was done through partial least squares structural equation modeling.
Findings
Our findings show FoMO's association with the two forms of dispositional experienced envy, benign and malicious, as well as expected envy of others (expected envy). Interestingly, benign and expected envy were associated with SNS stalking and self-disclosure, but malicious envy had non-significant associations. Finally, both SNS stalking and self-disclosure were linked to compulsive SNS use.
Originality/value
We study the nuanced ways in which the two forms of experienced envy and expected envy can be triggered by FoMO and result in users' engagement with problematic SNS use. Our research provides evidence that, in addition to benign envy being an antecedent of compulsive SNS use, the wish to invoke envious feelings in others can also significantly drive compulsive use.
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Anastasia Griva and Angeliki Karagiannaki
Designing effective business analytics (BA) platforms that visualise data, provide deep insights and support data-driven decision-making is a challenging task. Understanding the…
Abstract
Purpose
Designing effective business analytics (BA) platforms that visualise data, provide deep insights and support data-driven decision-making is a challenging task. Understanding the elements shaping BA platform design is crucial for success. The purpose of this study is to explore the impact of visualisation on usability (UI) and user experience (UX) while emphasising the importance of insights understanding in BA platform design.
Design/methodology/approach
This paper presents a case study following a startup’s journey as it undergoes two redesign phases for its BA platform. A combination of quantitative and qualitative methods is used to assess UX/UI and insights understanding of the platform. Indicatively this included semi-structured interviews, observations, think-aloud techniques and surveys to monitor runtime per task, number of errors, users’ emotions and users’ understanding.
Findings
Our findings suggest that modifications in aesthetics and information visualisation positively influence overall usability, UX, and understanding of platform insights – a critical aspect for the success of the startup.
Research limitations/implications
Our goal is not to make a methodological contribution, but to illustrate how companies, constrained by time and pressure, navigate platform changes without meticulous design and provide learnings on important elements while designing BA platforms.
Practical implications
This paper concludes with suggested methods for assessing BA platforms and recommends practical practices to follow. These practices include recommendations on important elements for BA platform users, such as navigation and interactivity, user control and personalisation, visual consistency and effective visualisation.
Originality/value
This study contributes to practice as it presents a real-life case and offers valuable insights for practitioners.
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