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1 – 10 of 417Paul L. Baker, Peiwei Lyu and Pietro Perotti
This paper examines the relationship between tax avoidance and accounting comparability. The authors argue that aggressive tax behavior impairs the comparability of financial…
Abstract
Purpose
This paper examines the relationship between tax avoidance and accounting comparability. The authors argue that aggressive tax behavior impairs the comparability of financial statements by altering the accounting function, which maps economic events into accounting data.
Design/methodology/approach
The empirical analysis is based on a large sample of United States (US) firms. The authors use raw and industry-adjusted effective tax rates (ETRs) to proxy tax avoidance. The authors use the measure of accounting comparability developed by De Franco et al. (2011), which aims to capture the similarity of the accounting function.
Findings
The authors find that firms with more aggressive tax avoidance strategies have substantially lower accounting comparability. The evidence also shows that the negative effect of tax avoidance on accounting comparability is driven by firms with aggressive tax planning strategies beyond the industry norm. Furthermore, using an alternative measure of accounting comparability as a function of pre-tax income, the authors continue to find evidence of the negative effect of tax avoidance behavior. Importantly, this provides evidence that the effect of aggressive tax planning is not limited to the reported tax expense, but affects the comparability of the overall financial reporting system.
Originality/value
The authors identify a new potential cost of tax aggressive activities, being the loss of accounting comparability as driven by tax aggressive activities. The results contribute to the literature on the costs of tax avoidance and on the determinants of accounting comparability.
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Andreea Gheorghe, Petru Lucian Curșeu and Oana C. Fodor
This study aims to explore the role of team personality and leader’s humor style on the use of humor in group communication and the extent to which group humor mediates the…
Abstract
Purpose
This study aims to explore the role of team personality and leader’s humor style on the use of humor in group communication and the extent to which group humor mediates the association between team personality on the one hand, psychological safety, collective emotional intelligence and group satisfaction on the other hand.
Design/methodology/approach
The authors used a survey to collect data from 304 employees nested in 83 groups working in organizations from various sectors in Romania.
Findings
The study results show that extraversion is positively associated with group affiliative humor, while neuroticism has a positive association with group aggressive humor. The leader’s affiliative humor style had a significant positive effect on group affiliative humor, while the effect of leader’s aggressive humor style on the use of aggressive humor in groups was not significant. Furthermore, the authors examined the mediation role of group humor in the relationship between team personality and team emergent states and satisfaction. The authors found that group aggressive humor mediates the association between neuroticism and group emotional intelligence, psychological safety and satisfaction, while affiliative humor mediates the association between extraversion and emotional intelligence and team satisfaction.
Originality/value
The study reports one of the first attempts to explore the multilevel interplay of team personality and humor in groups as they relate to emergent states.
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The purpose of this paper is to illustrate how COVID-19 lockdowns in the USA impacted traffic safety.
Abstract
Purpose
The purpose of this paper is to illustrate how COVID-19 lockdowns in the USA impacted traffic safety.
Design/methodology/approach
The authors explored the role of vehicle, user and built environment factors on traffic fatalities in the USA, comparing results during COVID-19 lockdowns (March 19th through April 30th, 2020) to results for the same time period during the five preceding years. The authors accomplished this through proportional comparisons and negative binomial regression models.
Findings
While traffic levels were 30%–50% below normal during the COVID-19 lockdowns, all traffic fatalities decreased by 18.3%, pedestrian fatalities decreased by 19.0% and bicyclist fatalities increased by 3.6%. Fatal COVID-19 crashes were more likely single-vehicle crashes involving fixed objects or rollovers. COVID-19 traffic fatalities were most common on arterial roadways and in lower density suburban built environments. Findings suggest the importance of vulnerable road users, speed management and holistic built environment policy when pursuing safety on the streets.
Originality/value
The findings have road safety implications not only for future pandemics and other similar events where we would expect decreases in motor vehicle volumes (such as natural disasters and economic downturns) but also for cities that are pursuing mode shift away from personal automobiles and toward alternative modes of transportation.
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Sanket Dash, Sushant Ranjan, Neha Bhardwaj and Siddhartha K. Rastogi
The study aims to understand the phenomenon of workplace ostracism from multiple perspectives (target, perpetrator and observer). The understanding of the phenomenon is used to…
Abstract
Purpose
The study aims to understand the phenomenon of workplace ostracism from multiple perspectives (target, perpetrator and observer). The understanding of the phenomenon is used to thematically analyse the antecedents of workplace ostracism and identify appropriate strategies for each antecedent.
Design/methodology/approach
The study findings are based on face-to-face semi-structured interviews with thirty-three senior and medium-level employees from various public and private sector organizations in India. The interview transcripts were systematically analyzed to identify antecedents of ostracism, which were inductively grouped together based on similarity.
Findings
The antecedents of workplace ostracism were grouped into four major heads: perceived non-alignment with organizational needs; emotional reaction; unconscious social processes and structural and demographic differences. Based on interview transcripts, strategies to reduce the effect of each of the broad antecedents of ostracism were identified.
Practical implications
Workplace ostracism has been linked with multiple negative outcomes including increased stress and turnover intention. The study provides managers with a framework that enables them to evaluate and understand incidences of ostracism among their subordinates. The study also equips managers with the knowledge of specific strategies for dealing with specific antecedents of ostracism.
Originality/value
The study answers the need to look at the phenomenon of ostracism through multiple perspectives. It identifies multiple potentially new antecedents and strategies to deal with workplace ostracism and groups them in a coherent manner. It is among the few studies on ostracism in India and extends the generalizability of the construct.
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Cannabis as a recreational drug is prohibited in Nigeria. Consequently, the open use of cannabis attracts both formal and informal sanctions. As such, there is much stigma on…
Abstract
Purpose
Cannabis as a recreational drug is prohibited in Nigeria. Consequently, the open use of cannabis attracts both formal and informal sanctions. As such, there is much stigma on users' faces across social spaces. This has led to innovations in drug use. Recently, non-medical use of tramadol has been rising across each of the gender categories. This study aims to understand (1) tramadol use prompts, (2) the sudden surge in gendered recreational use of tramadol and (3) the gendered challenges of recreational tramadol use among Nigerian university students.
Design/methodology/approach
Data were collected between December 2021 and October 2022. The researcher conducted 20 semi-structured interviews, with participants chosen purposefully from acquaintances and others selected through chain referral. The selection criteria included knowledge of a particular tramadol tablet and willingness to participate. This study got ethical approval from the Anambra State Ministry of Health (Ref: MH/AWK/M/321/354) and oral consent was obtained before the interviews. The participants were assured of confidentiality. The interviews were conducted in English (the formal Nigerian language) and lasted between 30 and 65 min. The data collected were transcribed and coded manually, and themes generated.
Findings
Findings suggest that peer pressures accounted for entry-level drug use. However, cannabis-related stigma is attributed to the surge in tramadol use across gender categories. Furthermore, academic pressure and sexuality are major reasons for tramadol use. The challenges associated with tramadol use include headaches and addiction.
Originality/value
This study, to the best of the author’s knowledge, presents alternative data on the surge in tramadol use among Nigerian university students.
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Tamanna Islam Meem, Md. Mehrab Hossain and Jhumana Akter
In comparison to other industries, the construction industry is one of the most dangerous industries. Behavior-based safety (BBS) is a common and useful technique for risk…
Abstract
Purpose
In comparison to other industries, the construction industry is one of the most dangerous industries. Behavior-based safety (BBS) is a common and useful technique for risk indicator processing. Almost all studies are based on the BBS checklist, but very few of them focus on the increasing dangers faced by construction workers and the important factors that lead to accidents. This research represents a risk spatiotemporal analysis and visual tracking approach based on BBS and Building Information Modeling (BIM).
Design/methodology/approach
After the literature review, a BBS checklist was developed. Then a survey was conducted based on the BBS checklist and the temporal evolution of risks has been completed. After that, managing the risk with the automatic rule checking (ARC) system using BIM was conducted simultaneously to develop a framework by conducting a case study.
Findings
Based on the grey clustering analysis, this work provides a temporal evolution analysis approach for dynamic analyzing BBS risk. According to the grey relational analysis (GRA) data, the main key factor of risk was the missing guardrail/handrail system. After that, a case study was performed and the system automatically warn in the preconstruction phase that the barrier is missing as the system benefits.
Originality/value
A systematic framework has been provided for risk analysis through which high health and safety performance outcomes can be achieved on construction projects. This study will assist design engineers in addressing the potential danger to employees during the preconstruction stage and monitoring dynamic changes in risk on any construction site.
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Vibhav Singh, Niraj Kumar Vishvakarma and Vinod Kumar
E-commerce companies often manipulate customer decisions through dark patterns to meet their interests. Therefore, this study aims to identify, model and rank the enablers behind…
Abstract
Purpose
E-commerce companies often manipulate customer decisions through dark patterns to meet their interests. Therefore, this study aims to identify, model and rank the enablers behind dark patterns usage in e-commerce companies.
Design/methodology/approach
Dark pattern enablers were identified from existing literature and validated by industry experts. Total interpretive structural modeling (TISM) was used to model the enablers. In addition, “matriced impacts croisés multiplication appliquée á un classement” (MICMAC) analysis categorized and ranked the enablers into four groups.
Findings
Partial human command over cognitive biases, fighting market competition and partial human command over emotional triggers were ranked as the most influential enablers of dark patterns in e-commerce companies. At the same time, meeting long-term economic goals was identified as the most challenging enabler of dark patterns, which has the lowest dependency and impact over the other enablers.
Research limitations/implications
TISM results are reliant on the opinion of industry experts. Therefore, alternative statistical approaches could be used for validation.
Practical implications
The insights of this study could be used by business managers to eliminate dark patterns from their platforms and meet the motivations of the enablers of dark patterns with alternate strategies. Furthermore, this research would aid legal agencies and online communities in developing methods to combat dark patterns.
Originality/value
Although a few studies have developed taxonomies and classified dark patterns, to the best of the authors’ knowledge, no study has identified the enablers behind the use of dark patterns by e-commerce organizations. The study further models the enablers and explains the mutual relationships.
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This paper aims to examine whether tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigates aggressive tax avoidance.
Abstract
Purpose
This paper aims to examine whether tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigates aggressive tax avoidance.
Design/methodology/approach
This study uses a multiple regression method for 714 nonspecially taxed firms listed on the Indonesia Stock Exchange in 2014–2018.
Findings
The findings demonstrate that disclosing tax payments in GRI-based sustainability reports reduces aggressive tax avoidance. Additional analysis indicates that the number of GRI-based sustainability reports positively affects aggressive tax avoidance. However, disclosing tax payments in multiple GRI-based sustainability reports negatively affects aggressive tax avoidance.
Originality/value
Recent prior studies demonstrate that aggressive tax avoidance does not indicate an organizational culture that devalues corporate social responsibility. This paper argues that firms cannot find the link between tax and corporate social responsibility when tax payments are not incorporated in sustainability reports. GRI considers tax a sustainability issue and seeks to institutionalize this concept by recommending that firms disclose taxes in their sustainability reports. This research analyses whether disclosing taxes in GRI-based sustainability reports may serve as a form of soft law by convincing firms that tax is a sustainability issue, thereby reducing their tax avoidance. This topic has received little attention in previous research.
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Thanh Tiep Le, Cuong Cao Ngo and Ha Pham Hai Nguyen
This study's main goal is to explore how small and medium-sized enterprises (SMEs) in the food as well as beverage (F&B) area should evolve to survive in a bustled post-pandemic…
Abstract
Purpose
This study's main goal is to explore how small and medium-sized enterprises (SMEs) in the food as well as beverage (F&B) area should evolve to survive in a bustled post-pandemic future.
Design/methodology/approach
Drawing on the knowledge-practice gap in the field of Entrepreneurial Orientation (EO) as well as Business Model Innovation (BMI), this study examines an integrated framework using the F&B sector as an empirical field of research. This study uses an empirical quantitative approach using the main information aggregated from a questionnaire administered during the study. The sample had 467 valid responses (71.08% response rate). This paper uses the Partial-Least Squares Structural Equation Model (PLS-SEM) to examine structural relationships because this technique is usually proposed for models with complex relations.
Findings
According to the research EO is directly and indirectly, correlated with BMI. The correlation is positive and significant. Simultaneously, corporate social responsibility (CSR) is partially mediated in the stated relation between EO as well as BMI, and CETA where it shows a positive moderation part in EO's influence on CSR. In particular, it elucidates how EO promotes CSR and BMI, alongside moderating part of circular economy principles adoption (CEPA).
Practical implications
These research findings suggest that SMEs in the F&B sector should transform the way they traditionally manage their businesses by applying circular economic principles into entrepreneurial orientation to promote CSR-based practices and acquire the resources obtained from internal and external stakeholders. Hence, their business can recover from post-pandemic effects and become resilient to future disruptions. Furthermore, this study suggests that adopting circular economy principles provides a key source of knowledge and insights that allows firms to sharpen their entrepreneurial orientation toward incorporating stakeholders and social environmental concerns into business models for sustainability, especially in the uncertain and drastic changing environment.
Originality/value
This study proposes a novel approach by which BMI is formed and evolved based on circular economy principles-oriented entrepreneurship and the synergies of stakeholders through undertaking corporate social responsibility practices. Drawing from the knowledge-practice gap, this research adds to the existing knowledge about EO as well as BMI with a conceptualized and operationalized empirical framework in a novel context that was not covered in current literature, especially in the context of uncertainties and disruptions experienced during COVID-19 outbreaks. The F&B sector was hit and how it should evolve to recover and build resilience is perceived as an urgent issue.
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This study aims to present a research model to investigate the potential impact of human capital, structural capital and social capital on e-banking proactiveness. In addition, it…
Abstract
Purpose
This study aims to present a research model to investigate the potential impact of human capital, structural capital and social capital on e-banking proactiveness. In addition, it reveals the potential impact of e-banking proactiveness on competitive intelligence and competitive agility. Also, it aims to explore the impact of competitive intelligence on competitive advantage and competitive agility. Finally, the impact of competitive agility on competitive advantage will be examined.
Design/methodology/approach
In order to gather data, a questionnaire was prepared and administered to 211 respondents in Jordan. The research model and hypotheses were then assessed using Structural Equation Modeling – Partial Least Squares (SEM-PLS).
Findings
The study demonstrated a significant impact of human capital, structural capital and social capital on e-banking proactiveness. The findings confirm that e-banking proactiveness significantly impacts competitive intelligence and achieving competition. Moreover, the findings confirm that competitive intelligence significantly impacts competitive agility. Also, the findings revealed a substantial relationship between competitive intelligence and competitive advantage. Finally, the results discovered that competitive agility significantly impacts competitive advantage.
Originality/value
The research gives valuable insights into the elements that drive e-banking proactiveness, which can beautify the proactiveness literature is well-known. By uncovering the position of intellectual capital in fostering proactiveness, this examination contributes to deeper information on the way financial institutions can successfully respond to market modifications, patron needs and technological advancements. Future scholars can build upon these findings to discover proactiveness in different sectors and industries, thereby broadening the understanding of proactive behaviors throughout numerous contexts.
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