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The purpose of this paper is to determine whether Hofstede’s cultural dimensions have a significant relationship with ethical decision-making among tax practitioners while performing their duties in ensuring tax compliance among taxpayers.

A structured questionnaire was used to collect data from tax practitioners in the state of Terengganu, Malaysia. Two hundred questionnaires were distributed via Google Forms and email to tax practitioners who were selected from the Inland Revenue Board of Malaysia website using a mixture of systematic random and snowball sampling approaches. The Statistical Package for Social Sciences software program was used to analyse the collected data.

The results show that power distance (PD), individualism (IND) and uncertainty avoidance (UAV) have a significant relationship with ethical decision-making, whereas masculinity (MAS) has no significant relationship with ethical decision-making among tax practitioners while carrying out their duties. The positive relationship of PD and of IND with decision-making behaviour indicates that ethical decision-making is highly practised in a low PD and low IND culture rather than in a high PD and high IND culture. In contrast, UAV shows a negative beta sign, which indicates that tax practitioners tend to practise ethical decision-making in a high UAV culture.

This study fills a gap in the literature in regard to the influence of culture on tax compliance particularly among tax practitioners in Malaysia. The study shows how culture is related to the decision-making practices of tax practitioners while performing their role as an intermediary between their clients and the government. It is worthwhile to examine the decision-making of tax practitioners because the results of such an examination not only provide some insights into the professional practices of accountants that will be of interest to the relevant authorities such as the Malaysian Institute of Accountants, they also offer some information that will be of assistance to higher learning institutions in formulating accounting programmes to produce the future generation of accountants.

Part of Bristol's quiet revolution in the educational field are the two comprehensive schools. Greenway boys' and Pen Park girls'. Originally secondary modern schools, they became comprehensive in the 1950's — somewhat before the government came round to their present way of thinking. Both the schools are in Southmead, ‘reputedly a bad neighbourhood’ said Miss MacBean, head of Pen Park.

The purpose of this paper is to examine the relationship between political connections and corporate tax aggressiveness in Malaysia. In addition, this paper investigates the relationship between corporate governance variables and corporate tax aggressiveness. Next, the study investigates the mitigating role of corporate governance in the relationship between political connections and corporate tax aggressiveness.

The sample of this study is based on 2,538 firm-year observations during the 2000-2009 periods. This study employs a panel least square regression with both period and industry fixed effects. The study retrieved the corporate governance variables from the downloaded annual reports, whilst the remaining data were collected from Compustat Global.

This study finds that politically connected firms are more tax aggressive than non-connected firms. Furthermore, the study finds that large board size decreases the likelihood of tax aggressiveness and a non-linear relationship exists between institutional ownership and tax aggressiveness suggesting increase in monitoring as the ownership increases. However, the study finds no evidence to suggest that corporate governance mitigates the influence of political connections in promoting tax aggressiveness behavior. The findings suggest that the impact of political connections could outweigh the benefits of changes in corporate governance in Malaysia.

The data are not recent, but it reflects a rather longitudinal research period.

This paper extends the literature of tax research in Malaysia which is in its’ infancy stage. Furthermore, it investigates the role of political connections in tax-planning research.

This study examines the cross‐autocorrelation of size‐based portfolio returns in a sample of 15 major European markets using daily data from January 1990 through December 1999. Previous studies have primarily used U.S. data. This study extends previous research by considering results in multiple European exchanges. We examine whether a difference in size‐based portfolios exists by testing cross‐autocorrelation, granger‐causality, and asymmetric responses in the European markets. The results confirm that large stock portfolio returns lead small stock portfolio returns in most European countries, and that cross‐autocorrelation is present both within and between European financial markets.

The purpose of this paper is to focus on consumers’ reactions to cross-border acquisitions (CBA) by exploring the role of consumer perceptions of the psychic distance between the country of the acquirer and that of the target firm when the acquiring corporation has a good or poor reputation.

A 2×2 experimental design which manipulated psychic distance and acquirer’s corporate reputation was conducted in Italy. The study considers an Italian food target firm and compares four foreign acquiring firms with different combinations of corporate reputation (good/poor) and psychic distance to Italy (small/large).

The authors found that the degree of psychic distance between the countries of the acquiring and targeted firms was inversely related to Italian consumers’ intentions to repurchase the products of the post-acquisition target, and unrelated to the acquirer’s corporate reputation.

This is the first study focusing on psychic distance in the context of CBA, especially from the perspective of consumer behavior, which can help to better understand certain negative reactions toward the acquisition of a business.

British policy‐making has been characterised by a British political scientist. Jack Hayward, as ‘humdrum’. By humdrum he means a policy which is in essence ‘muddling through’. Though seen as a characteristic of liberal democracies, this style of policy‐making has taken on an acute form in Britain. Thus, in contrasting the achievements of economic planning in Britain and France, he sees the British approach as ‘toothless tripartism’. This pluralistic paralysis was the result of a belief that administrative and pressure group consensus was a prerequisite to effective planning. Business organisations and trade unions were elevated into ‘corporatist veto groups capable of frustrating public policy’.

The purpose of this paper is to examine how information and communication technology (ICT) influences openness to improve the conditions of doing business in sub-Saharan Africa.

The data were collected for the period 2000-2012. ICT is proxied with internet and mobile phone penetration rates whereas openness is measured in terms of financial and trade globalisation. Ten indicators of doing business are used, namely: cost of business start-up procedures; procedure to enforce a contract; start-up procedures to register a business; time required to build a warehouse; time required to enforce a contract; time required to register a property; time required to start a business; time to export; time to prepare and pay taxes; and time to resolve an insolvency. The empirical evidence is based on generalised method of moments with forward orthogonal deviations.

While the authors find substantial evidence that ICT complements openness to improve conditions for entrepreneurship, the effects are contingent on the dynamics of openness, ICT and entrepreneurship. Theoretical and practical policy implications are discussed.

The inquiry is based on two contemporary development concerns: the need for policy to leverage on the ICT penetration potential in the sub-region and the relevance of entrepreneurship in addressing associated issues of population growth such as unemployment.

In this article the development of the Olympic Games (the biggest mega sport event ever) will be described as an interesting case in the sport‐tourism relationship. The Olympics are indeed the biggest show on earth … the most participants in history, … spectators on site and the greatest television audience ever. This marriage of convenience between sport and tourism will be explored and examplified, first in general and second by means of on historical overview (of the Summer and Winter Games) and the economic impact of the Olympic Games.

The purpose of this paper is to deepen the web marketing strategies used by wine family businesses (FBs) with the aim to identify the role assigned to websites, the online models and the competitive strategies implemented through them.

In order to examine the content and structure of the information found on the website of selected FBs, an ad hoc analysis model was designed and validated with the support of marketing and industry experts through an inspecting focus group (Mich, 2007).

The subsequent observation of the websites of the businesses studied showed that family-run Italian wineries use their websites mainly to present information about the business and as a relational tool through edutainment activities; FBs yet neglect the potential of e-commerce.

The study highlights the importance and the attention that FBs, among others, should dedicate to the role of web communications within their communications strategy. Although this path has allowed the traits essential to launch effective online communications for FBs, the small number of businesses surveyed (ten) does not permit a theoretical generalisation of the results. Thus, we expect to integrate the information obtained from this preliminary study with in-depth interviews with the digital strategists for the companies examined or by increasing the number of FBs studied.

The paper provides an evaluation model to effectively organise the websites’ contents; wine businesses should consider and customise these essential elements with the brand’s specific details.

The purpose of this study is to investigate the relationship between gold–platinum price ratio (GP) and stock returns in international stock markets. The study addresses three empirical questions: (1) Does GP have robust predictive power in international stock markets? (2) Does GP outperform other macroeconomic variables in international stock markets? (3) What is the relationship between GP and stock market returns during economic recessions?

The study mainly uses OLS regressions to perform empirical tests for a comprehensive set of 17 advanced international stock markets and overall world market. The monthly data is used for the period January 1978 to July 2019, 499 observations for each market.

The study finds that the first-difference of GP (ΔGP), not the initial-level of GP, has strong predictive power for stock returns, both in short- and long-time horizons. The results remain robust after controlling for a number of macroeconomic predictors. The out-of-sample test results are significant, confirming the robustness of the predictive power of ΔGP.

This study is the first to examine the ability of the ΔGP to predict stock returns, and provide novel evidence on the relationship between ΔGP and international stock markets. The study draws on behavioral finance theory, specifically the myopic loss aversion, the herd effect and the limited attention theory, to explain the predictability of stock returns in international stock markets.