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National cultures significantly explain cross-country differences in the relation between asset growth and stock returns. Motivated by the notion that managers in individualistic and low uncertainty-avoiding cultures have a higher tendency to overinvest, this study aims to show that the negative relation between asset growth and stock returns is stronger in countries with such cultural features. Once the researchers control for cultural dimensions, proxies associated with the q-theory, limits-to-arbitrage, corporate governance, investor protection and accounting quality provide no incremental power for the relation between asset growth and stock returns across countries. Evidence of this study highlights the importance of the overinvestment hypothesis in explaining the asset growth anomaly around the world.

This paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion – an example of intentional noncompliance practiced by tax agents. The authors expected that the tool used would differentiate the extent of understatement of tax liability.

Two experiments were conducted in which young (N = 62) and experienced (N = 68) tax agents read a scenario placing them in a position of an employee responsible for tax planning and calculations of tax liabilities. The respondents’ task was to decide about the extent of the tax liability understatement using income or expense shifting.

Research demonstrated significantly higher extent of corporate income tax understatement when using income shifting compared to expense shifting in case of experienced tax agents (Study 2) and on tendency level among young tax agents (Study 1).

Results of the studies might be of interest to managers paying attention to tax procedures within the company, governmental agencies investigating corporate tax evasion, as well as educators responsible for tax agents’ initial training and lifelong learning.

This study concentrates on tax agents who are employed in companies and corporate income tax evasion, which has not been analyzed in the literature so far.

This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a comprehensive understanding of the content and dimensions of corporate tax responsibility (CTR) and discussing further developments in research and action.

The study builds on a systematic literature review of 117 theoretical and empirical papers on tax within the broad field of CSR published in peer-reviewed academic journals and books.

The analysis unfolds and discusses the construct of CTR and proposes a unified conceptualisation that elucidates for what firms are (or should be) held accountable on tax matters and the different dimensions (i.e. instrumental, political, integrative and ethical) which justify greater tax responsibility and enable its achievement.

The results can provide companies with practical guidance to enhance their tax responsibility and can give stakeholders and policymakers suggestions for new mobilisation strategies to achieve more responsible tax behaviour.

Corporate tax payments are a fundamental dimension of CSR, as they fund public goods and services and reduce the unequal distribution of wealth. Providing a more structured understanding of CTR, this paper can contribute towards attaining more responsible tax outcomes which can better serve and benefit the whole society.

This study offers a structured overview of the present state of tax research in CSR, while providing a comprehensive understanding and conceptualisation of the construct of CTR, thus enabling scholars to situate their work and develop further relevant research in this field.

The purpose of this paper is to identify factors promoting innovation in the framework of R&D based on surveys conducted on firms in five ASEAN countries, Indonesia, Laos, Thailand, the Philippines, and Vietnam.

The analytical method divided sample firms into two categories, namely, “the R&D group” and “non-R&D group.” The analysis attempts to identify which of the internal capabilities, consisting of technology, human factors and organization factors, promote innovation. Ordered probit analysis is employed.

Findings from the estimations indicate that the two groups pursue product innovation differently. The R&D group promotes innovation by cross-functional teams of production, engineering, and marketing and IT use, whereas the non-R&D group promote product innovation by HRD programs for workers, group awards for suggestions or QC, and ISO9000 series.

The number of samples related to the non-R&D group is too small to conduct statistical analysis. External linkages played an important role in the authors’ previous studies. The introduction of external linkages into the model may yield different results, though the analysis would become more complex.

The results of this paper provide the solid basis of policy to promote innovation and upgrading SMEs in the region.

Many ASEAN SMEs successfully achieve innovation without owning specified in-house departments or sections to conduct R&D.

The features of this paper lie in the original firm-level survey data and rigorous estimation method using ordered probit analysis, which are new to this literature.

This study investigates the role of collaborative spaces as organizational support for internal innovation through cross-functional teams and for open innovation with external stakeholders. In particular, the study focuses on collaborative spaces as tools for multiplex (i.e., simultaneous internal and external boundary management in innovation projects).

The authors conducted a qualitative study in a multi-divisional organization that set up in its headquarters a collaborative space for collaborative product development. Data were collected through semi-structured interviews and participant observations.

Findings highlight that the relation between expectations and experiences about the collaborative space impact on employees' ability to perform boundary work inside and outside the organization. In addition to the collaborative space's affording role for expectations about hands-on collaborative innovation (space as laboratory), the study also highlights a set of collaboration constraints. These latter are generated by perceived boundary configurations (i.e. degree of boundary permeability and infrastructure in internal and external collaborations) and by discrepancies between expectations (space as laboratory) and actual collaboration experiences in the space (i.e. space as maze, cloister, showcase and silo). We show that space-generated constraints slow down internal and external boundary work for innovation and generate a trade-off between them.

Using the process-based perspective of boundary work, the paper connects studies on cross-functional teaming and open innovation through the concept of “multiplex boundary work.” It also contributes to the literature on boundary work by showing the challenges of using collaborative spaces as organizational support tools for multiplex boundary spanning.