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This study aims to explore the effect of digitalization on the promotion of enterprise R&D cooperation, and it analyzes the microimpact mechanism and boundary conditions of enterprise digitalization on enterprise R&D cooperation.

Based on survey data sourced from the World Bank Enterprise Surveys of the business environment of Chinese enterprises in 2012, this study applies multiple regression methods to test theoretical hypotheses.

Enterprise digitalization positively affects the breadth and intensity of enterprise R&D cooperation. Employees’ digital literacy plays an intermediary role between enterprise digitalization and enterprise R&D cooperation. The subordinate attributes of enterprises weaken the positive relationship between enterprise digitalization and the breadth and intensity of enterprise R&D cooperation. The shareholding of state-owned enterprises reinforces the positive relationship between digitalization and the intensity of enterprise R&D cooperation. However, such shareholding shows no significant regulatory effect on digitalization and the breadth of enterprise R&D cooperation.

Focusing on the digital transformation of the enterprise, this study discusses its impact mechanism on enterprise R&D cooperation, including the impact on the intensity and breadth of R&D cooperation. The study further examines the regulatory effect of organizational inertia on enterprise digital and R&D cooperation from two aspects: resource rigidity and routine rigidity. It emphasizes the significance of the digital literacy of employees in enterprise digitalization and discusses the micromechanism of enterprise digitalization and enterprise R&D cooperation.

From the perspective of local government tax administration, the impact of geographic dispersion on the corporate tax burden is investigated in this paper.

Using unbalanced panel data with a sample of listed companies from 2003 to 2020 in China, this paper focuses on the effect of geographic dispersion on corporate tax burden and the mechanisms.

It is found that corporate tax burden is positively related to geographic dispersion. It is also found that geographic dispersion affects the corporate tax burden by increasing the effort of local government tax administration. In addition, the relation between geographic dispersion and corporate tax burden is more pronounced for local SOEs prior to the implementation of Golden Tax Project III and in cases where local governments face stronger financial pressure to obtain revenue.

This study has important implications for the promotion of the coordinated development of the regional economy, as well as the legalization, modernization and informatization of tax administration.

Milton Nascimento is one of the most prolific Brazilian singers and songwriters of all time, an artist who has formed friendships and made songs with a host of Brazilian artists, with international stars from Latin America, and with artists abroad. Milton’s repertoire has made its way into the fabric of musical compilations of Brazilian music for international listeners. Perhaps unbeknownst to these international listeners, Milton, as an Afro-Brazilian artist, reflects a complex and paradoxical relationship to “race” in his music – at times openly touching upon racial themes, even during an area when the government forbade open discussion of racial tension in Brazil – but at times signifying race more subtly, either through subtle references to diversity in Brazil or through the very elements of his music.

Using a sample of oil and gas firms in the USA, the study examines the relation between the presence of hedging and annual report readability.

The authors use regression analysis to examine the relation between the presence of hedging and annual report readability.

The authors find that annual reports of firms with the use of hedging are less readable (i.e. difficult to read and understand). The authors also find that the primary results are more pronounced for firms with a higher level of business volatility.

The study contributes to the finance literature on the use and value of hedging and to the accounting literature on the determinants of annual report readability. The Securities and Exchange Commission (SEC) has persistently asked companies to improve the readability of their disclosures to stakeholders (SEC, 1998; 2013, 2014). Hence, the study not only identifies a potential determinant (i.e. hedging) that may influence the level of readability but also supports the current regulatory policy by the SEC, which is encouraging companies to improve readability.

This study aimed to develop a taxonomy of research areas in open government data (OGD) through a bibliometric mapping tool and a qualitative analysis software.

In this study, the authors extracted metadata of 442 documents from a bibliographic database. The authors used a bibliometric mapping tool for familiarization with the literature. After that, the authors used qualitative analysis software to develop taxonomy.

This paper developed taxonomy of OGD with three research areas: implementation and management, architecture, users and utilization. These research areas are further analyzed into seven topics and twenty-eight subtopics. The present study extends Charalabidis et al. (2016) taxonomy by adding two research topics, namely the adoption factors and barriers of OGD implementations and OGD ecosystems. Also, the authors include artificial intelligence in the taxonomy as an emerging research interest in the literature. The authors suggest four directions for future research: indigenous knowledge in open data, open data at local governments, development of OGD-specific theories and user studies in certain research themes.

Early career researchers and doctoral students can use the taxonomy to familiarize themselves with the literature. Also, established researchers can use the proposed taxonomy to inform future research. Taxonomy-building procedures in this study are applicable to other fields.

This study developed a novel taxonomy of research areas in OGD. Taxonomy building is significant because there is insufficient taxonomy of research areas in this discipline. Also, conceptual knowledge through taxonomy creation is a basis for theorizing and theory-building for future studies.

This study examines the relationship between strategic entrepreneurial behaviors (SEBs) and the performance of small and medium-sized enterprises (SMEs) in an emerging market context. The authors expand upon prior work in this area by building and testing a model that assesses the moderating effect of CEOs’ narcissism and Machiavellianism on the relationship between SEBs and SME performance.

To test the authors’ theoretical model, the authors use the results of a larger data collection project in Russia to create a national random sample of 372 Russian SMEs that were approached between August and November 2019.

The authors found support for the positive relationship between SEBs and SME performance. Additionally, the authors found that CEO narcissism and Machiavellianism strengthen the relationship between SEBs and firm performance.

This study is an important step toward enriching the understanding of the role of CEO personality traits in shaping the efficiency of entrepreneurial behavior at the firm level. Extending previous research, the authors show that SEBs have a positive effect on firm performance in an emerging market context. Additionally, the authors contribute insight about how personality characteristics of CEOs, specifically narcissism and Machiavellianism, influence the relationship between entrepreneurial behavior and firm performance. Finally, the authors’ research contributes to the development of strategic leadership theory: the results offer insight to scholars regarding the potentially beneficial attributes of otherwise “dark” leaders.