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This study investigates the relationships among digital transformation, technological innovation, industry–university–research collaborations and labor income share in manufacturing firms.

The relationships are tested using an empirical method, constructing regression models, by collecting 1,240 manufacturing firms and 9,029 items listed on the A-share market in China from 2013 to 2020.

The results indicate that digital transformation has a positive effect on manufacturing companies’ labor income share. Technological innovation can mediate the effect of digital transformation on labor income share. Industry–university–research cooperation can positively moderate the promotion effect of digital transformation on labor income share but cannot moderate the mediating effect of technological innovation. Heterogeneity analysis also found that firms without service-based transformation and nonstate-owned firms are better able to increase their labor income share through digital transformation.

This study provides a new path to increase the labor income share of enterprises to achieve common prosperity, which is important for manufacturing enterprises to better transform and upgrade to achieve high-quality development.

This study aims to analyze the factors that determine non-farm enterprise diversification among farm households in Ethiopia. It extends the analysis by examining enterprises and using pooled data, which has the capacity to generate more accurate outcomes. The existing empirical evidence has focused on all non-farm activities, based on single period, single region data. Much of the existing empirical evidence is based on small-scale and location-specific sample surveys that do not demonstrate the characteristics of aggregate populations.

The empirical analysis was conducted using a quantitative method. To cater to the censoring nature of participating in non-farm enterprise activities, a panel data double-hurdle model is used to a representative sample of 3,594 Ethiopian rural households.

The study finds that the age of household head, household size, distance to the market, social capital and access to credit, are determinants for owning one or more non-farm enterprises. The level of income from these enterprises is then determined by the age and education level of the household head, household size, agricultural equipment, distance to markets and access to credit.

This study brings to light factors that influence households to participate in non-farm enterprises and the determining factors for the income level.

Non-farm activities are an important source of household income and a driver of development. This paper provides empirical evidence on factors that determine enterprise ownership using panel data.

This study aims to provide a foundation for the performance-focused micro-entrepreneurship development program; hence, this study is designed to investigate the effect of selected entrepreneurial competencies on micro-enterprise income and assets in Malaysia.

This study adopts the cross-sectional design, and the quantitative data was collected from 300 randomly selected micro-entrepreneurs from the list of participants of several micro-enterprise development programs offered in Peninsular Malaysia.

Findings revealed that micro-entrepreneur’s commitment competency and opportunity recognition competency have a significant positive effect on micro-enterprise income, whereas only opportunity recognition competency has a significant positive effect on the net worth of micro-enterprise assets.

This study examined the effect of key elements of entrepreneurial competencies on micro-enterprise income and asset, which provides the foundation for a performance-focused micro-entrepreneurship development program designed to enhance the performance of micro-enterprises in Malaysia.

This extensive extract from the proposed rules on how to disclose financial instruments and similar items in the income statement of banks and other financial institutions develops the thinking of the joint working group set up to prepare global standards in this field. The extract covers the critical issue of disclosure in the income statements of such organisations. As such it is the most comprehensive summation of the arguments involved yet produced.

The purpose of this paper is to improve the socio-economic condition of low-income households in Malaysia, many products and services are available, including access to working capital and enterprise development training programs. This study examined the impact of access to working capital and micro-enterprise development training programs on household income and economic vulnerability among participants of development initiatives in the eKasih (national poverty data bank) in Peninsular Malaysia.

Adopting a cross-sectional design, the authors collected data randomly from the selected 300 micro-entrepreneurs from the list of development organizations available in the eKasih (national poverty data bank) located in four states of Peninsular Malaysia. Quantitative data were collected through structured interviews with the respondents from October to November 2017.

Both the length of participation and total amount of economic loan were found to increase the household income. However, there was no positive and significant impact of total number of training hours on household income. Interestingly, length of participation was found to reduce the level of economic vulnerability, except total amount of economic loan, and total number of training hours.

Despite the overwhelming empirical evidence, the findings indicated that the impact of enterprise development training programs was inconclusive. The effect of total amount of loan on economic vulnerability was also inconclusive. Hence, both policy makers and development organizations should understand how their programs benefit the poor households that can be improved through new implementation strategies.

Considering the greenwashing risk of symbolic environmental management, this study aims to distinguish the motivation for environmental investment growth (EIG) from the corporate cost stickiness and anti-stickiness perspectives.

This study analyzes the impact of substantive and symbolic environmental management on cost stickiness. Subsequently, competing hypotheses are proposed. Finally, empirical tests are conducted on Chinese A-share listed companies from 2010 to 2019.

EIG significantly improves enterprises’ cost stickiness. The cost of high EIG enterprises does not decrease significantly with a decline in income compared to other enterprises, which is consistent with the motivation for substantive environmental management. Enterprises with high asset specificity and optimistic management expectations show more obvious substantive environmental management. Government and public environmental concerns cause more pronounced substantive environmental management.

An evaluation of corporate environmental responsibility should take into account both what the company has disclosed and what it has actually done.

Governments and the public should have a comprehensive understanding of corporate environmental management. They need to strengthen their ability to recognize symbolic environmental management and support substantive environmental management.

Fundamental to the evaluation of corporate environmental responsibility, this study distinguishes the motivations for corporate EIG disclosures from the cost stickiness perspective to avoid the risk of greenwashing. Hypotheses on the impact of substantive and symbolic environmental management on cost stickiness are presented. This study verifies the substantive environmental management characteristics of listed Chinese companies.

This paper aims to examine the effect of innovation-driven polices on innovation efficiency of sport firms listed on the new Third Board in China.

Firm innovation efficiency, including comprehensive innovation efficiency, pure technical efficiency and scale innovation efficiency were calculated by using data envelopment analysis (DEA) models. The input variables and output variable in the DEA model were selected through correlation analysis. The effects of several innovation-driven policies on the innovation efficiency of sport firms were analyzed by a series of multiple regression analyses.

Regarding the innovation efficiency evaluation of sport firms, total research and development (R&D) investment and total R&D staff are two suitable input variables, and total profit, sales revenue and new effective patent are three suitable output variables. Income tax relief for high-tech enterprise has a positive effect on comprehensive innovation efficiency and pure technical efficiency, and governmental subsidies have a negative effect on comprehensive innovation efficiency and pure technical efficiency. However, pretax deduction of R&D expenses does not have a significant effect on comprehensive innovation efficiency, pure technical efficiency and scale innovation efficiency, and income tax relief for high-tech enterprise and pretax deduction of R&D expenses also have no effect on scale innovation efficiency. For a large-scale sport firm, the negative effect of “governmental subsidies” and the positive effect of “income tax relief for high-tech enterprise” on its pure technical efficiency are more significant. For a sport firm with more R&D staff, governmental subsides and “income tax relief for high-tech enterprise” have more positive effect on its innovation efficiency.

The study findings could potentially provide practical guidance to both managers and government-industry policymakers in the sports industry.

Firstly, this paper focused on Chinese sport firms from a rising industry in a developing country (China). The related conclusions are conducive to the governmental management of new industries and the innovation management of new enterprises. Second, this paper analyzed the effect of three special innovation-driven policies on three types of innovation efficiency and explored enterprise innovation development in more detail. Third, this paper not only discusses the effect of innovation-driven policies on innovation efficiency, but also the heterogeneity of their effects.

The purpose of this paper is to examine long‐term income tax liability for Chinese public corporations from 1998 to 2007. It also studies the factors that are associated with Chinese firms' long‐run effective tax rates.

The paper uses the measurement of long‐run effective tax rate, developed by Dyreng et al., which is measured as the sum of taxes paid over ten years divided by the sum of pretax book income over those same ten years. This paper is an empirical study using the financial report data collected from China stock market financial statement database and corporate ownership structure change from SINA Finance database. The tests include both univariate and multivariate tests.

The paper's findings are: ten‐year effective tax rates are considerably lower than the statutory tax rate; ten‐year effective tax rates vary significantly across industries and geographic areas; profitability, firm size, capital structure, and capital intensity are all associated with ten‐year effective tax rates; corporate ownership structures, i.e. tradable vs non‐tradable shares, are related to ten‐year effective tax rates.

Given that corporate ownership has changed dramatically in China in recent years, future studies should be conducted to explore the association between effective tax rates and ownership changes.

The paper is of interest to the policy makers, corporate managements, and academics, who seek to examine corporate income tax burden and the factors associated with tax rates over the long term. Given that corporate ownership has changed dramatically in China in recent year, future studies should be conducted to explore the association between effective tax rates and ownership changes.

The paper differs from Dyreng et al.'s paper in 2007. While Dyreng et al. conduct a univariate analysis on the association between firm characteristics and long‐run effective tax rates, this paper employs multivariate regression models to examine what factors are associated with long‐run effective tax rates. Second, this paper examines the relationship between corporate ownerships and effective tax rates.

This paper aims to explore experiences of poverty in the enterprise amongst people with a disability or long-term health challenges. This paper departs somewhat from established wisdom about economic or financial drivers of enterprise by exploring why a disabled individual would start and continue to operate in a business where that business is providing income-poverty. In so doing, it subscribes to the idea that the enterprise involves reflexive engagement of an agent in context where value(s) of the enterprise other than financial may be prioritised.

The research draws from a larger qualitative study of self-employment and poverty in which half the sample (21 individuals) identified as experiencing disability or poor health. Semi-structured interviews were conducted these participants and a thematic analysis with specific reference to Theory of Venturing, which proposes that the value of enterprise is reflexively and idiosyncratically understood and morphogenetic, was used to explore itinerant issues, experiences and challenges.

In line with the theory, findings include that disability and poor health are observed to be both prompters and shapers of an enterprise and that the value of enterprise is not always primarily associated with financial wealth for the participants in the sample. Flexibility and autonomy are attractive features of self-employment for some in the face of an inflexible and sometimes hostile labour market.

This paper demonstrates that engaging in enterprise is motivated by an agent's reflexive evaluation of value(s) and how that enables them to navigate their structural condition(s); this contribution enhances theoretical approaches to enterprise and business creation by illuminating some of its diversity. This paper also contributes some much needed data about a group who are under-represented in the enterprise literature despite being over-represented in practice. There are implications and recommendations for policy and practice in the exposure and analysis of the issues emerging.

Bookkeeping systems can be conceived as real ascertainment models which determine income as well‐defined magnitude computed according to fixed rules of booking (recording) transactions. Therefore, it seems useful to consider accounting systems for income determination in general.