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This study aims to propose a new conforming tax measure based on the work of Badertscher et al. (2019).

This study divides total tax avoidance/management (TM) into nonconforming and conforming portions through a regression. The residual of the regression is treated as the conforming tax measure. In addition, the new conforming tax measure is validated via three approaches. Then, this study examines the moderating effect of nonconforming earnings management (EM) on the relationship between conforming TM and firm performance.

The empirical results show that the model has stronger explanatory power than the model proposed by Badertscher et al. (2019). Additionally, the validation results show that the mean value of the conforming tax measure is lower in quasi-private corporations (financially constrained companies) than in matched public corporations (nonfinancially constrained companies), and firms under high market capital pressure are less motivated to engage in conforming tax practices. Furthermore, nonconforming EM positively moderates the conforming tax–ROA association, implying that nonconforming EM can reduce financial reporting costs resulting from conforming tax practices.

This study contributes to conforming tax research in the following ways. First, this study proposes a new conforming tax measure by substituting the cash book tax difference (BTD) for the BTD in the model of Badertscher et al. (2019) (“BKRW”). Second, this study demonstrates theoretically why the cash BTD should outperform the BTD in computing the BKRW conforming tax measure and confirm this empirically. Third, this study presents a three-way conceptual schema that divides corporations into two groups along each of three tax-relevant dimensions. The group of firms that use both conforming and nonconforming tax strategies have different characteristics compared to the other group. This study also validates the conforming tax measure across the two-group dichotomies.

This paper presents an historical reconstruction of the radicalisation of Alan Fox, the industrial sociologist and a detailed analysis of his early historical and sociological writing in the classical pluralist phase.

An intellectual history, including detailed discussion of key Fox texts, supported by interviews with Fox and other Biographical sources.

Fox’s radicalisation was incomplete, as he carried over from his industrial relations (IR) pluralist mentors, Allan Flanders and Hugh Clegg, a suspicion of political Marxism, a sense of historical contingency and an awareness of the fragmented nature of industrial conflict.

Recent academic attention has centred on Fox’s later radical pluralism with its “structural” approach to the employment relationship. This paper revisits his early, neglected classical pluralist writing. It also illuminates his transition from institutional IR to a broader sociology of work, influenced by AH Halsey, John Goldthorpe and others and the complex nature of his radicalisation.

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some countries are rich and others poor.

The author approaches the discussion using a theoretical and historical reconstruction based on published and unpublished materials.

The systematic, continuous and profound attempt to answer the Smithian social coordination problem shaped North's journey from being a young serious Marxist to becoming one of the founders of New Institutional Economics. In the process, he was converted in the early 1950s into a rigid neoclassical economist, being one of the leaders in promoting New Economic History. The success of the cliometric revolution exposed the frailties of the movement itself, namely, the limitations of neoclassical economic theory to explain economic growth and social change. Incorporating transaction costs, the institutional framework in which property rights and contracts are measured, defined and enforced assumes a prominent role in explaining economic performance.

In the early 1970s, North adopted a naive theory of institutions and property rights still grounded in neoclassical assumptions. Institutional and organizational analysis is modeled as a social maximizing efficient equilibrium outcome. However, the increasing tension between the neoclassical theoretical apparatus and its failure to account for contrasting political and institutional structures, diverging economic paths and social change propelled the modification of its assumptions and progressive conceptual innovation. In the later 1970s and early 1980s, North abandoned the efficiency view and gradually became more critical of the objective rationality postulate. In this intellectual movement, North's avant-garde research program contributed significantly to the creation of New Institutional Economics.

Human resource analytics (HRA) is an HR activity that companies and academics increasingly pay attention to. Existing literature conceptualises HRA mostly from an objectivist perspective, which limits understanding of actual HRA activities in the complex organisational environment. This paper therefore draws on the practice-based approach, using a novel framework to conceptualise HRA-as-practice.

The authors conducted a systematic literature review of 100 academic and practitioner-oriented publications to analyse existing HRA literature in relation to practice theory, using the “HRA-as-practice” frame.

The authors identify the main practices involved in HRA, by whom and how these practices are enacted, and reveal three topics in nomological network of HRA-as-practice: HRA technology, HRA outcomes and HRA hindrances and facilitators, which the authors suggest might actualize enactment of HRA practices.

The authors offer HR function and HR professionals a basic ground to evaluate HRA as a highly contextual activity that can potentially generate business value and increase HR impact when seen as a complex interaction between HRA practices, HRA practitioners and HRA praxis. The findings also help HR practitioners understand multiple factors that influence the practice of HRA.

This systematic review differs from the previous reviews in two ways. First, it analyses both academic and practitioner-oriented publications. Second, it provides a novel theoretical contribution by conceptualising HRA-as-practice and comprehensively compiling scattered topics and themes related to HRA.

In the era of multiple global disruptions, firms are finding it to continue their business. MSMEs are impacted more as they have constrained resources. Organizational flexibility has emerged as an organizational and management principle that would help firms stay competitive even in volatile markets. This study aims to present a set of guidelines and insights for MSME managers to implement organizational flexibility in their organizations.

This study uses total interpretive structural modelling to study how the various factors contributing to organizational flexibility behave together. Behavioural theory is used to explain why organizations need to incorporate flexibility, and systems theory of organization is used to explain why an organization needs to have open boundaries.

Organizational flexibility is a principle that may be supported by the systems theory of organization. The study has shown that it is important for MSMEs to have supply chain collaborations to be more flexible. The study also shows pressure from competitors as the key driver that would make a firm more flexible, and that adequate support from management and technological skills are required to drive flexibility in an organization.

Single respondent bias may have occurred in this study. This can be eliminated by interviewing multiple people from the same organization. Further research around the reasoning for linkages can be explored with theory-driven grounded studies.

This study attempts to use a multi-criteria decision-making technique to present insights to managers to help them make their organizations flexible.

This paper aims to empirically investigate the typologies of phygital (synaeresis of “physical” and “digital”) customer experiences (CXs) that can arise in high-tech retail based on the intensity of consumers' responses and reactions to the stimuli triggered by firms. Moreover, it explores how firms attempt to shape the architecture of the phygital CXs. Notably, this article identifies the flexible and agile strategies implemented by firms to enhance the several typologies of phygital CXs, with the intention of better exploiting physical and digital features to respond to the differences in customers' needs, preferences and expectations.

This study performs an in-depth exploratory single-case study based on semi-structured interviews with the customers, managers and employees of the Webidoo Store.

This study develops a framework illustrating the main typologies of ordinary (“hostile”, “controversial” and “disappointing”) and extraordinary (“passionate” and “explorative”) CXs that can arise in phygital contexts. Also, it identifies some key flexible and agile strategies (“decompressive strategy”, “mentoring strategy”, “prompting strategy” and “entertaining strategy”) that companies might follow to adjust their offerings and respond quickly to the different forms of phygital CXs to create a more compelling experience tailored to customers' needs, preferences and expectations.

Among the study's limitations are the single-case study methodology and a specific setting like the Italian one. As a result, future studies could broaden the study to include other research contexts and countries. The paper offers significant managerial insights based on the many forms of CX across ordinary and extraordinary CXs. Thus, it provides critical takeaways for businesses to meet customer demand.

This paper analyzes the different typologies of ordinary and extraordinary CXs that could occur in phygital contexts based on the intensity of consumers' responses and reactions to firms' stimuli. Also, it explores how firms attempt to shape the architecture of the phygital CXs through flexible and agile strategies. From this paper, managers and decision-makers can reflect on successful strategies they could use to affect the stimuli to which customers respond in an agile manner, thus enhancing phygital CXs.

The purpose of this study is to explore the role of gold as a hedge against inflation in the case of the United Arab Emirates.

The study utilizes monthly data on the local sharia-compliant spot gold contract traded on the Dubai Gold and Commodity Exchange (DGCX) and the corresponding consumer price index series over the period December 2015 to January 2021. The econometric approach employed by the study involves a unit root testing procedure that allows the timing of significant breaks to be estimated. A cointegration analysis is then conducted using a nonlinear autoregressive distributed lag (NARDL) model, taking into consideration the presence of structural breaks in addition to short- and long-run asymmetries.

The results reveal that consumer and gold prices are cointegrated, which implies that investing in gold can hedge against inflation in the long run. No sufficient evidence, nonetheless, is found in support of the ability of gold to serve as a hedge against inflation in the short run.

The findings have several important policy implications for policymakers and investors that are further discussed in the study.

This study aims to define, classify and interconnect the wide range of known entrepreneurial abilities with terms such as skills, capabilities and competencies, which have been used inconsistently within the entrepreneurial field.

This investigation is based on a systematic literature review and strengthened by a meta-analysis equipped with a bibliometric study to assist the generation of outcomes with a quantitative investigation.

This study proposes an evolving entrepreneurial ability model which interconnects genetic and acquired skill types, capabilities and competencies and is equipped with an Entrepreneurial Skills Map essential to operate in the 21st century.

The proposed model is specific to the entrepreneurial field.

This study supports universities and government agencies for the development of educational programs to prepare current and future entrepreneurs to match the changes in the new environment that has emerged with the COVID-19 pandemic.

This research contributes to the entrepreneurship research domain by shedding light on the inconsistent use of non-standardised terminologies and providing an entrepreneurial model and updated skills map to guide scholars to frame research in the post-COVID era with more clarity.

In this paper, the authors examine auditor upward feedback, which provides a unique opportunity for staff auditors to exercise their voice within an audit firm. Upward feedback can improve employee perceptions of fairness and justice while mitigating feelings of burnout and turnover intentions, thus enhancing audit quality. However, it is unclear which circumstances improve the likelihood that auditors will use their voice and give feedback to superiors. The purpose of this study is to investigate contextual factors that impact the likelihood that auditors will provide upward feedback.

Using a 2 × 2 + 2 experiment with staff auditors, the authors test the likelihood of giving feedback when presented with different feedback systems (electronic anonymous, face-to-face or no opportunity) and experiences with managers (favorable or unfavorable).

The authors find that, while feedback type alone does not change the likelihood of auditors providing upward feedback, auditors are more likely to provide feedback after a favorable manager experience than an unfavorable one. The likelihood of providing feedback after an unfavorable experience is higher, however, when the feedback type is electronic and anonymous as opposed to face-to-face. Additional analyses illustrate strong relationships between manager experience, feedback type and procedural justice, which significantly influence the turnover intentions of staff auditors.

To the best of the authors’ knowledge, the authors are the first to examine the value of subordinates’ upward feedback on firm outcomes, including burnout and turnover intention.

Using the Canadian Census of 2016, the present study examines the Black and White gap in compensating differentials for their commute to work.

The data are from the Canadian Census of 2016. The standard Mincerian wage regression, augmented by commute-related variables and their confounders, is estimated by OLS. The estimations use sample weights and heteroscedasticity robust standard errors.

In the standard Mincerian wage regressions, Black men are found to earn non-negligibly less than White men. No such gap is found among women. When the Mincerian wage equation is augmented by commute duration and its confounders, commute duration is revealed to positively predict wages of White men and negatively associate with wages of Black men. At the same time, in the specifications including commute duration and its confounders, the coefficient for the dummy variable identifying Black men is positive with a non-negligible size. The latter pattern indicates wage discrepancies among Black men by their commute duration. Again, no difference is found between Black and White women in these estimations.

The main caveat is that due to data limitations, causal estimates could not be produced.

For the Canadian working men, the uncovered patterns indicate both between and within race gaps in the impact of commuting on wages. Particularly, Black men seem to commute longer towards relatively lower paying jobs, while the opposite holds for their White counterparts. However, Black men who reside close to their work earn substantially more than both otherwise identical White men and Black men who live far away from their jobs. The implications for research and policy are discussed.

This is the first paper focused on commute compensating differentials by race using Canadian data.