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The purpose of this paper is to investigate the effect of the determinants of corporate effective tax rates (ETR) of listed companies in euro area.

With a large and recent panel of 2,870 listed companies for the period 2005–2016, the authors use the generalized moments method (GMM) to estimate global models for three groups of countries and specific models for six selected countries: Germany, Spain, France, Italy, Belgium and Greece.

The results confirm that ETR have different determinants depending on the countries analyzed. There is a significantly positive relationship with leverage and negative with size and financial profitability. However, economic profitability shows a statistically positive effect in the new members, but negative effect on old ones. In the individual analysis, Germany and Spain maintain this negative association with return on assets (ROA), but Belgium and Greece show a positive effect. The effect of the economic cycle shows statistically relevant, negatively in Germany but positively in Belgium and Greece.

This paper makes a novel contribution to the current debate on the need for harmonization of corporate income tax in the European Union (EU). For the first time, the group of countries whose common currency is the euro is considered with a great level of detail. In addition, the impact derived from the enlargement of the euro area and the individual analysis of the main countries is included. The European authorities must take into account the specific differences found in the ETR determinants because it hinders to take measures that limit tax competition.

El propósito de este artículo es investigar el efecto de los determinantes del tipo impositivo efectivo (TIE) del impuesto de sociedades de las empresas que cotizan en la zona del euro.

Utilizando un panel de 2,870 compañías cotizadas en el período 2005–2016, los autores utilizan el Método de Momentos Generalizados (GMM) para estimar modelos globales para tres grupos de países y modelos específicos para los seis países seleccionados: Alemania, España, Francia, Italia, Bélgica y Grecia.

Los resultados confirman que el TIE tiene diferentes determinantes en función de los países analizados. Entre antiguos y nuevos miembros se evidencia una relación significativamente positiva con el apalancamiento y negativa con el tamaño y la rentabilidad financiera. Sin embargo, la rentabilidad económica muestra una relación estadísticamente positiva en los nuevos, pero negativa en los antiguos. En el análisis individual, Alemania y España mantienen esta asociación negativa con el ROA, pero Bélgica y Grecia evidencian un efecto positivo. El efecto del ciclo económico sí resulta estadísticamente relevante, de forma negativa en Alemania, pero positiva en Bélgica y Grecia.

Este artículo hace una novedosa contribución al debate actual sobre la necesidad de armonizar del impuesto de sociedades en la Unión Europea. Por primera vez, se considera el grupo de países cuya moneda común es el euro con gran nivel de detalle, así como el impacto de su ampliación y la comparativa individual entre sus principales países. Las autoridades europeas deberían tener en cuenta las específicas diferencias encontradas en los determinantes del ETR, tanto entre antiguos y nuevos miembros como por países, porque dificultan la adopción de medidas de armonización que limiten la competencia fiscal entre países comunes.

The purpose of this paper is to carry out a literature review to determine which variables have the greatest impact on the survival capacity of mutual funds, and if these variables also have an influence on the various ways in which mutual funds disappear.

The authors carry out a systematic review of the literature on mutual funds and identify the main features that affect their capacity for survival.

The results show that most of the articles are based on data from the US market and that the two most studied variables are the return and the size of the fund. Furthermore, the relationship between the behaviour of variables and the disappearance of funds has mainly been analysed by comparing surviving and non-surviving funds, but without specifying the way in which they disappeared. Finally, the results show that there is no single methodology for examining the survival of funds.

In the financial literature, no previous literature review has focused on the factors that influence the survival capacity of mutual funds. The authors consider that this review will provide a broader and more realistic vision of the level of academic interest in this field and identify any gaps that exist in the literature available.

The purpose of this paper is to develop a framework that systematically captures the ambiguity of different understandings about science, the university and its relation to society, while conceptualising sustainability. Following Corley and Gioia (2004, p. 174) on identity ambiguity and change, it seems pivotal to better understanding the ambiguity of sustainability in relation to academic cultures and university models to manage the transition more effectively.

The nature of this paper’s objectives as well as the wide thematic scope leads to the need of exploring a broad knowledge base. This was best addressed by an exploratory literature review with data collection from primary and secondary sources. The data was interpreted through a hermeneutic analysis and resulted in the inductive development of first categories and goals (further referred to as category development). In addition, a multi-method approach further adjusted the categories and raised their empirical validity and social robustness.

Implementing sustainability involves dealing with a double bound ambiguity due to organisational and individual identity reasons. Five fields of ambiguity were developed to systemise the conceptualisation of a sustainable university along contradictory understandings of science, the university and sustainability. These fields offer a framework to qualitatively assess the degree of sustainability in higher education institutions. Arguments for and against sustainability in universities have been categorised around five criteria and associated to the fields of ambiguity. The finding indicates that meaning in organisational change management for sustainability can be considered both, a potential driver and barrier for a sustainability transition in universities.

This paper exclusively focussed on the internal perspective and left aside any external factors that influence the sustainability transition, such as political measures to stimulate sustainability in higher education. In addition, the operational dimension of a sustainable university has been neglected, which is by all means a necessary and important aspect. The interrelation of the identified goals has not been discussed.

This paper focusses on the conceptualisation and understanding of sustainability within the institution, an often-forgotten but fundamental aspect of implementation. The fields of ambiguity are designed to be applied for assessing the “degree of maturity” of a sustainable university. The fields reveal the different understandings about the role, the mission and the governance of universities, stemming from competing preferences about goals and their assumed relations by various stakeholders of a higher education institutions. The five fields are not an attempt to resolve the hidden contradictions and tensions in a sustainability transition, but to state them clearly to anticipate resistances and conflicts that hinder the development of a shared understanding.

Employee well‐being (WB) is a strategic reference of prime importance due to its impact on human capital, employee health and quality in working life, factors that are key to achieving successful organisations. The purpose of the current study is to assess the WB of female managers in the European workplace. The research analyses three dimensions (job satisfaction, comfort and enthusiasm) and the effect of job‐related factors on each one of these.

The Mental Health and Vitamin models (Warr, 1987) were taken as the starting‐point of the research. An alternative econometric method – an artificial neural network known as extreme learning machine was applied to a sample of 99 female managers collected from the 5th European Working Conditions Survey‐2010

The results obtained confirm that this methodology is valid to efficiently classify European female managers into those who feel satisfied with their jobs, calm and relaxed, and cheerful and in good spirits, and those who do not. Furthermore, the resulting model identifies the strongest factors important in determining the varied dimensions of occupational WB achieved.

Even today, despite the important contribution women managers make to the management of organisations, they have to face many challenges and overcome serious barriers in achieving and staying in positions of leaderships when compared to their male counterparts.

El bienestar laboral constituye un referente estratégico de primer orden por su impacto sobre el capital humano – salud y calidad de vida laboral de los empleados –, en aras de alcanzar organizaciones exitosas. El objetivo del presente artículo es analizar el bienestar laboral a partir de sus tres dimensiones (satisfacción, confort y entusiasmo) de las mujeres que ocupan puestos de dirección en Europa y el efecto de ciertos factores laborales.

Se adopta como punto de partida los modelos teóricos de salud mental y vitamínico (Warr, 1987), aplicando un método econométrico novedoso – redes neuronales artificiales –, a una muestra de 99 mujeres directivas extraída de la V Encuesta Europea de Condiciones de Trabajo (2010).

Los resultados obtenidos confirman la validez de esta novedosa metodología para clasificar eficazmente a las mujeres directivas que presentan un elevado grado de bienestar laboral. Por otra parte, con el modelo resultante se identifican los factores más determinantes para el logro de cada una de las dimensiones que constituyen el bienestar laboral.

Las mujeres directivas, quienes a pesar de lo mucho que tienen que aportar en la gestión de las organizaciones, aún hoy encuentran que su acceso y permanencia en los puestos de dirección está colmado de desafíos y barreras difíciles de superar en comparación con sus homólogos masculinos.

The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on the contributions by Zappa, who undoubtedly dominated the scene. In this period, as well as later, most Italian accountants and “aziendalisti” adopted the so‐called “income system”. Although its premises originated with Fabio Besta, master of the so‐called “patrimonial or proprietorship system”, the Italian School under Zappa gave this system a new theoretical basis that differed fundamentally from that of Besta. Zappa also developed the dynamic aspect of accounting and business economics that still prevails in Italy. The paper also devotes attention to other Italian scholars, less well‐known abroad. In the area of cost accounting it concentrates on the views of De Minico and his disciple Amodeo, but also mentions other contributors. The final Section deals with Italian contributions to accounting history during this period

This chapter develops a conceptual taxonomy of five emerging digital citizenship regimes: (1) the globalised and generalisable regime called pandemic citizenship that clarifies how post-COVID-19 datafication processes have amplified the emergence of four intertwined, non-mutually exclusive and non-generalisable new technopoliticalised and city-regionalised digital citizenship regimes in certain European nation-states’ urban areas; (2) algorithmic citizenship, which is driven by blockchain and has allowed the implementation of an e-Residency programme in Tallinn; (3) liquid citizenship, driven by dataism – the deterministic ideology of big data – and contested through claims for digital rights in Barcelona and Amsterdam; (4) metropolitan citizenship, as revindicated in reaction to Brexit and reshuffled through data co-operatives in Cardiff; and (5) stateless citizenship, driven by devolution and reinvigorated through data sovereignty in Barcelona, Glasgow and Bilbao. This chapter challenges the existing interpretation of how these emerging digital citizenship regimes together are ubiquitously rescaling the associated spaces/practices of European nation-states.

The purpose of this paper is to investigate entrepreneurship in Malaga University based on the Theory of Planned Behaviour model. There are two objectives: to analyse the influence of the main elements of orientation to entrepreneurship and to evaluate the efficiency of education programmes in the university system.

The authors have chosen Ajzen’s influential model (1991) for analysing entrepreneurial intention as the basis for the analysis of a sample of 392 students at Malaga University.

The results suggest that the students’ predisposition to entrepreneurship is moderate because perceived risk and ideas about their own abilities hinder their decision to start up a business.

This research has practical implications for universities involved in designing programmes aimed at business creation.

This research provides interesting insights which could help new companies to be created, thus alleviating the unemployment resulting from the economic crisis.

With the help of this widely used theoretical model to study, the authors analyse the impact of Entrepreneurship Education Programmes in higher education. It is only a starting point from which to evaluate which elements should be reinforced in entrepreneurship programmes if they are to achieve effective results.

The purpose of this paper is to investigate the links among different forms of religiosity, family cohesion and ethical leadership in family firms operating in Turkey.

The study was conducted with 210 respondents working in 51 family firms operating in Istanbul. Data regarding ethical leadership perceptions were collected separately from employees (non-family member) and managers (family member), and responses were matched in firm level to investigate the relations between variables calculated separately as perceptions of managers and employees. Confirmatory factor analysis and reliability statistics were used for ascertaining the dimensionality and factor structures of the constructs. Correlation analysis, structural equation modeling and bootstrapping method were used for investigating the relationships among variables.

Results of the study demonstrated that family cohesion, intrinsic religiosity and spiritual well-being-oriented religiosity were positively, while secular religiosity was negatively related with ethical leadership levels rated by family member managers. Although none of these variables showed significant correlations with ethical leadership perceptions of non-family member employees, ethical leadership perceptions of the family managers and ethical leadership perceptions of employees were positively correlated, and intrinsic religiosity and spiritual well-being-oriented religiosity had significant indirect effects on ethical leadership perceptions of employees.

Given the lack of studies addressing the links between different forms of religiosity with ethical leadership especially in the Turkish context and the gap regarding research designs analyzing these relationships from the perspectives of managers and employees, the study provides important contributions.

The market of bottled water is one of the largest in the world. Paradoxically, the consumption of water in plastic bottles is highest in countries rich in the potable tap water of excellent quality. This paper aims to gain a better understanding of the factors that foster or hinder the intention to use refillable water bottles by university students and to determine whether their study program played a moderating role.

Within the framework of Ajzen’s theory of planned behavior (TPB), this paper conducted this cross-sectional study to understand the influence of attitudes, norms and perceived behavioral control (PBC) on the intention to drink tap water from reusable bottles. Italian university students (n = 540) majoring in the hard (42.4%) or the soft (57.6%) sciences completed an anonymous self-report questionnaire.

For both groups, there was a significant association between attitudes and intention to use a refillable water bottle. The intention to drink tap water was also influenced by PBC among the hard science students, whereas among the soft science students the descriptive norm exerted a significant influence.

This is the first application of TPB, a well-established theoretical and methodological framework, to understand the intention of university students to drink tap water from reusable bottles. Within the framework of TPB, this study is the first to address this specific pro-environmental behavior and explore the potential moderating role of university studies programs, which proved significant.