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1 – 8 of 8Alessandro Gabrielli and Giulio Greco
Drawing on the resource-based view (RBV), this study investigates how tax planning affects the likelihood of financial default in different stages of the corporate life cycle.
Abstract
Purpose
Drawing on the resource-based view (RBV), this study investigates how tax planning affects the likelihood of financial default in different stages of the corporate life cycle.
Design/methodology/approach
Collecting a large sample of US firms between 1989 and 2016, hypotheses are tested using a hazard model. Several robustness and endogeneity checks corroborate the main findings.
Findings
The results show that tax-planning firms are less likely to default in the introduction and decline stages, while they are more likely to default in the growth and maturity stages. The findings suggest that introductory and declining firms use cash resources obtained from tax planning efficiently to meet their needs and acquire other useful resources. In growing and mature firms, tax aggressiveness generates unnecessary slack resources, weakens managerial discipline and increases reputational risks.
Practical implications
The results shed light on the benefits and costs associated with tax planning throughout firms' life cycle, holding great significance for managers, investors, lenders and other stakeholders.
Originality/value
This study contributes to the literature that examines resource management at different life cycle stages by showing that cash resources from tax planning are managed in distinctive ways in each life cycle stage, having a varied impact on the likelihood of default. The authors shed light on underexplored cash resources. Furthermore, this study shows the potential linkages between the agency theory and RBV.
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The purpose of this paper aims to investigate the relationship between the audit firm's ethical climate and workplace bullying perceived by trainee auditors in Chinese audit firms.
Abstract
Purpose
The purpose of this paper aims to investigate the relationship between the audit firm's ethical climate and workplace bullying perceived by trainee auditors in Chinese audit firms.
Design/methodology/approach
An Ethical Climate Questionnaire and a Negative Acts Questionnaire are adapted from the existing organization studies and business ethics literature to fit in the audit firm context and are administered in a survey on 205 trainee auditors with a four-month long work placement in audit firms. SPSS is used in statistical analyses and tests.
Findings
This study confirms that some but not all types of organizational ethical climate significantly affect the perceived workplace bullying in audit firms. The results of testing for the relations between workplace bullying and ethical climate after breaking down workplace bullying into the work-related and person-related bullying sub-categories provide some different conclusions. Besides the impacts of the ethical climate on workplace bullying, this paper also finds out that trainee auditor's gender, the leader–subordinate gender difference, firm size and audit engagement team size are more likely to affect the perception of one or more of the bullying categories in audit firms.
Practical implications
This study implies some guidance for the audit firms to establish healthy ethical climates that can help them to recruit, train and retain young skilled auditing professionals.
Social implications
The findings of this study imply that a healthy ethical climate can help develop the audit profession and markets by deterring workplace bullying in audit firms.
Originality/value
This paper extends the organizational studies on the impact of the audit firm's organizational ethical climate on workplace bullying in the auditing profession. It also extends the gender roles in organization studies by stratifying the levels of workplace harassment.
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Professor Helen Walker, Professor Stefan Seuring, Professor Joseph Sarkis and Professor Robert Klassen
Facundo Garcia-Pereyra, Jorge Matute and Josep Maria Argilés-Bosch
Drawing on social exchange theory and the expectancy–value model, this study has two objectives. First, it sought to explore the mediating role of nurses’ self-concept and…
Abstract
Purpose
Drawing on social exchange theory and the expectancy–value model, this study has two objectives. First, it sought to explore the mediating role of nurses’ self-concept and affective commitment between perceived organizational support (POS) and three different targets (organization, co-workers and patients) of organizational citizenship behavior (OCB). Second, it aimed to develop a better understanding of how nurses´ self-concept and affective commitment mediate the influence of POS on OCB directed toward different targets through sequential mediation.
Design/methodology/approach
A cross-sectional study was conducted with 229 nurses. This sample was representative of the nursing population based on several demographic characteristics. Data analysis was performed using partial least squares analysis.
Findings
The study revealed that nurses´ self-concept plays a mediating role between POS and OCB directed toward the organization, co-workers and patients, while affective commitment has a mediating effect between POS and OCB directed toward the organization and co-workers. Finally, the indirect influence of POS on OCB through nurses´ self-concept and affective commitment was significant only at the organizational level.
Originality/value
This study contributes to the extant literature by identifying the mediating role of nurses´ self-concept among social exchange constructs such as POS, affective commitment and OCB directed toward different targets.
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Avik Sinha, Arnab Adhikari and Ashish Kumar Jha
This study aims to analyze the socio-ecological policy trade-off caused by technological innovations in the post-COVID-19 era. The study outcomes are utilized to design a…
Abstract
Purpose
This study aims to analyze the socio-ecological policy trade-off caused by technological innovations in the post-COVID-19 era. The study outcomes are utilized to design a comprehensive policy framework for attaining sustainable development goals (SDGs).
Design/methodology/approach
Study is done for 100 countries over 1991–2019. Second-generation estimation method is used. Innovation is measured by total factor productivity, environmental quality is measured by carbon dioxide (CO2) emissions and social dimension is captured by unemployment.
Findings
Innovation–CO2 emissions association is found to be inverted U-shaped and innovation–unemployment association is found to be U-shaped.
Research limitations/implications
The study outcomes show the conflicting impact of technological innovation leading to policy trade-off. This dual impact of innovation is considered during policy recommendation.
Practical implications
The policy framework recommended in the study shows a way to address the objectives of SDG 8, 9 and 13 during post-COVID-19 period.
Social implications
Policy recommendations in the study show a way to internalize the negative social externality exerted by innovation.
Originality/value
This study contributes to the literature by considering the policy trade-off caused by innovation and recommending an SDG-oriented policy framework for the post-COVID-19 era.
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Firdouse Rahman Khan and Jayashree Krishnamurthy
The purpose of this paper is to analyze the various factors that inhibit tourism student’s inclination toward tourism-related entrepreneurial activities in Oman.
Abstract
Purpose
The purpose of this paper is to analyze the various factors that inhibit tourism student’s inclination toward tourism-related entrepreneurial activities in Oman.
Design/methodology/approach
The study was conducted with 223 students of tourism studies who were selected on simple random sampling basis and were contacted through a well-defined questionnaire.
Findings
The study reveals that the factors like non-discrimination of gender, promotion opportunities and physical working conditions play a crucial role in motivating students to take up tourism-related career. The empirical results also reveal that the high risk of accidents, non-tourism spouse preferences and Omani traditional values discourage tourism. Thus, a natural growth toward setting up of such tourism-related entrepreneurial activities is thwarted.
Research limitations/implications
The study was restricted to undergraduate students of tourism studies in and around Muscat, Oman. The study could be extended to know the insight of the personnel involved in the entire tourism sector in Oman.
Practical implications
The study demonstrates that there is a strong association between the motivating factors and the various reasons that encourage studying tourism. The main factors impeding entrepreneurship tourism are the insufficiency of capital, lack of awareness about the ongoing programmes as well as the lack of entrepreneurial skills.
Social implications
There exists necessity for the government and the related sponsoring institutions to create an ecosystem that facilitates and encourages tourism entrepreneurs. This will in turn help in the process of diversifying Oman’s future economy toward tourism.
Originality/value
Very few studies have examined the entrepreneurship tourism in Oman for sustainable development, and it is a first-hand study of its kind.
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Abhishek Vashishth, Bart Alex Lameijer, Ayon Chakraborty, Jiju Antony and Jürgen Moormann
The purpose of this paper is to contribute to the limited body of empirical knowledge on the impact of Lean Six Sigma (LSS) program implementations on organizational performance…
Abstract
Purpose
The purpose of this paper is to contribute to the limited body of empirical knowledge on the impact of Lean Six Sigma (LSS) program implementations on organizational performance in financial services by investigating how antecedents of Lean Six Sigma program success (motivations, selected LSS methods and challenges) affect organizational performance enhancement via LSS program performance.
Design/methodology/approach
A sample of 198 LSS professionals from 7 countries are surveyed. Structural equation modeling (SEM) is performed to test the questioned relations.
Findings
This study’s findings comprise: (1) LSS program performance partially mediates the relationship between motivations for LSS implementation and organizational performance, (2) selected LSS method applications has a fully (mediated) indirect impact on organizational performance, (3) LSS implementation challenges also have an indirect (mediated) impact on organizational performance and (4) LSS program performance has a positive impact on organizational performance.
Originality/value
The findings of this research predominantly provide nuances and details about LSS implementation antecedents and effects, useful for managers in advising their business leaders about the prerequisites and potential operational and financial benefits of LSS implementation. Furthermore, the paper provides evidence and details about the relationship between important antecedents for LSS implementation identified in existing literature and their impact on organizational performance in services. Thereby, this research is the first in providing empirical, cross-sectional, evidence for the antecedents and effects of LSS program implementations in financial services.
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