Search results
1 – 8 of 8
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.
Details
Keywords
The transcript provides an overview of the development of the field and changing paradigms in this regard.
Abstract
Purpose
The transcript provides an overview of the development of the field and changing paradigms in this regard.
Design/methodology/approach
The transcript was developed in the context of a United Nations Office for Disaster Risk Reduction (UNDRR) project on the history of disaster risk reduction (DRR).
Findings
The transcript traces the initial discussions of how the At Risk book was conceived and presents new dimensions and challenges within the field.
Originality/value
The interview highlights the importance of the need to document the transitions, developments and paradigm changes in the field over time.
Details
Keywords
Rafael Borim-de-Souza, Yasmin Shawani Fernandes, Pablo Henrique Paschoal Capucho, Bárbara Galleli and João Gabriel Dias dos Santos
This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings…
Abstract
Purpose
This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings, sayings and doxas through the theories of the treadmills of production, crime and law.
Design/methodology/approach
It is a qualitative and documental research and a narrative analysis. Regarding the documents: 45 were from public authorities, 14 from Samarco Mineração S.A. and 73 from Brazilian magazines. Theoretically, the authors resorted to Bourdieusian sociology (speaking, saying and doxa) and the treadmills of production, crime and law theories.
Findings
Samarco: speaking – mission statements; saying – detailed information and economic and financial concerns; doxa – assistance discourse. Brazilian magazines: speaking – external agents; saying – agreements; doxa – attribution, aggravations, historical facts, impacts and protests.
Research limitations/implications
The absence of discussions that addressed this fatality, with its respective consequences, from an agenda that exposed and denounced how it exacerbated race, class and gender inequalities.
Practical implications
Regarding Mariana’s environmental crime: Samarco Mineração S.A. speaks and says through the treadmill of production theory and supports its doxa through the treadmill of crime theory, and Brazilian magazines speak and say through the treadmill of law theory and support their doxa through the treadmill of crime theory.
Social implications
To provoke reflections on the relationship between the mining companies and the communities where they settle to develop their productive activities.
Originality/value
Concerning environmental crime in perspective, submit it to a theoretical interpretation based on sociological references, approach it in a debate linked to environmental criminology, and describe it through narratives exposed by the guilty company and by Brazilian magazines with high circulation.
Details
Keywords
Fu Liu, Haiying Wei, Zhaoyang Sun, Zhenzhong Zhu and Haipeng (Allan) Chen
This study aims to investigate the effect of the virtual spokesperson type on the consumers' preference for new products. To meet the consumer needs of Generation Z, virtual…
Abstract
Purpose
This study aims to investigate the effect of the virtual spokesperson type on the consumers' preference for new products. To meet the consumer needs of Generation Z, virtual spokespeople have become new assistants in brand marketing. However, how virtual spokespersons drive consumer preference for new products is minimally understood.
Design/methodology/approach
This research conducts three experiments to investigate the influence of virtual spokesperson type on consumers' preference for new products.
Findings
The research shows that, for radically new products, competent virtual spokespersons improve consumers' perception of self-efficacy and thus consumers' preference; for incrementally new products, warm virtual spokespersons improve consumers' perception of social connection and thus consumers' willingness to buy.
Originality/value
This study broadens research on brand spokespersons and virtual spokespersons. This research also enriches and expands research on the consideration of new product types in brand spokespersons.
Details
Keywords
Sachin Bhogal, Amit Mittal and Urvashi Tandon
Heritage tourism is an increasingly popular form of tourism that allows individuals to connect with the past and immerse themselves in cultural and historical narratives. Hence…
Abstract
Purpose
Heritage tourism is an increasingly popular form of tourism that allows individuals to connect with the past and immerse themselves in cultural and historical narratives. Hence, the purpose of this study is to explore the intricate relationships among vicarious nostalgia (VNOS), memorable tourism experiences (MTEXs) and their collective influence on tourists’ behavioral intentions (BINTs). Additionally, this study examines the moderating effect of social return (SN) in the context of heritage tourism.
Design/methodology/approach
Data were gathered using a self-administered questionnaire from 259 tourists visiting heritage sites in Jaipur. The proposed model was tested using structural equation modeling.
Findings
The results confirmed that VNOS had a significant positive impact on BINT in the context of heritage tourism. The causal relationship between VNOS and BINT was fully mediated by MTEX. The results further verified that the presence of SN strengthens the association between MTEXs and BINT.
Practical implications
This research will guide the firms associated with heritage tourism to target specific cohorts interested in heritage tourism. Policymakers may find it easier to create unique offerings and packages that appeal to visitors interested in historical sites and produce memorable travel experiences. One key implication is to create “social media friendly spaces” at different locations of the sites. To increase tourism, managers may use the findings from this research to create plans for the ethical promotion and protection of cultural and natural heritage sites.
Originality/value
Overall, this research advances the understanding of the role of VNOS in heritage tourism by elucidating its cognitive and emotional aspects and their subsequent influence on the memorability of tourist experiences and BINT s. Additionally, by considering the moderating effect of SN, this study provides a comprehensive view of how these factors collectively shape tourists’ decisions and actions in the context of heritage destinations. This research has been conducted in the heritage city of Jaipur (North-Western India), which, surprisingly – despite its popularity as a heritage tourism site – has not been sufficiently explored in the scholarly research.
Details
Keywords
Joanna F. Norman, Leah Aiken and Tomika W. Greer
The purpose of this research was to empirically examine the career transitions of mid-career African American women leaving traditional careers for entrepreneurship. The authors…
Abstract
Purpose
The purpose of this research was to empirically examine the career transitions of mid-career African American women leaving traditional careers for entrepreneurship. The authors illustrate how transition theory and effectuation principles ameliorate an African American woman's transition to entrepreneurship.
Design/methodology/approach
The authors conducted semi-structured interviews with nine African American woman entrepreneurs. The data collected were evaluated through the lens of transition theory and effectuation theory.
Findings
The study results show that despite being the chief officer, many African American women still face inequalities when negotiating business deals, interacting with partners and when seeking capital for their business. Effectuation theory partially supports an African American woman's career transition to entrepreneurship, but the theory does not fully address the unique experiences of this demographic.
Research limitations/implications
The results of this study reveal that effectuation principles do not fully explain the entrepreneurial career transition experiences of African American women. Theory development and extensions of existing theories should consider the potential discriminatory practices that limit financial resources and strategic partnerships for African American women entrepreneurs. The authors also advocate for consideration of identities, particularly related to gender and race, as factors that contribute to entrepreneurial experiences.
Practical implications
The study findings support the notion that each woman's situation will be different and unique, requiring aspiring African American woman entrepreneurs to assess their individual situation. Consistent access to minority-specific programs can help aspiring African American women entrepreneurs visualize her new identity and provide the support needed to enhance her career transition. There is no one-size-fits-all solution, so each woman will need to craft her own individualized plan.
Social implications
Findings from this study solidify the role of African American women entrepreneurs as business leaders with influence and direct impact on the US economy. Their success enables African American women to contribute to more inclusive societies through their service to diverse members of society. In addition, their attainment of success serves as a testimony to aspiring African American women that entrepreneurial success is achievable, encouraging more diversity in entrepreneurship.
Originality/value
Few entrepreneurial studies exist on both women and racial minorities, resulting in a paucity of strategies to support African American women throughout their entrepreneurial journey. The results of this study revealed barriers which require specific strategies to address discriminatory lending practices and acceptance when forging new business relationships.
Details
Keywords
Robert Hurst and Chathurika Kannangara
The purpose of this paper is to give an overview of existing literature on post-traumatic growth (PTG), particularly in the ways that it relates to grief.
Abstract
Purpose
The purpose of this paper is to give an overview of existing literature on post-traumatic growth (PTG), particularly in the ways that it relates to grief.
Design/methodology/approach
This narrative literature review brings together 125 sources and presents them in a readable way.
Findings
There is a great deal of evidence to suggest that PTG can come from grief. This is not always the case, however.
Research limitations/implications
This review presents only a selection of the existing literature – the review is not systematic. However, this allows for a narrative to be crafted, to aid readability.
Practical implications
Suggestions for future research are made throughout, and potential therapeutic applications are mentioned.
Social implications
This paper discusses stigma, in the form of “disenfranchised grief”. In this, social pressures and expectations affect how a person processes their grief psychologically. While movements to increase discourse and reduce stigma are on the rise, more is needed.
Originality/value
This review guides readers through existing literature, providing a wide overview of the topic of PTG in grief.
Details
Keywords
Rimsha Khalid, Rajinder Kumar, Rupa Sinha, Kareem M.M. Selem and Mohsin Raza
Given the prevalence of protecting geoheritage tourism sites, Ladakh has enormous potential. However, Ladakh’s potential and developments in its growth as a geotourism destination…
Abstract
Purpose
Given the prevalence of protecting geoheritage tourism sites, Ladakh has enormous potential. However, Ladakh’s potential and developments in its growth as a geotourism destination have received scant consideration. As such, this paper aims to explore Ladakh’s key drivers as a potential geotourism destination through cognitive dissonance and protection motivation theories.
Design/methodology/approach
This paper conducted in-depth interviews with 86 geoscientists and tourism professionals to assess Ladakh’s potential as a geotourism destination. This paper used a qualitative approach to congregate four constructs based on the image difference of the consensus map.
Findings
Because of the interviewees’ heterogeneity and uniqueness, meaningful constructs in the consensus were included for each figure and cloud words. This paper concluded that four drivers are the main forces behind geotourism development.
Originality/value
This paper explores the drivers – geotourism services, legislative requirements, experiential geotourism and SPARC (scientific, preservation, aesthetic, recreational, cultural) values – affecting geotourism in Ladakh. It is feasible to lessen the negative effects of overtourism and make sure that Ladakh’s distinctive nature is preserved for future generations by implementing sustainable tourism practices.
Details