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This paper examines the relationship between tax avoidance and accounting comparability. The authors argue that aggressive tax behavior impairs the comparability of financial statements by altering the accounting function, which maps economic events into accounting data.

The empirical analysis is based on a large sample of United States (US) firms. The authors use raw and industry-adjusted effective tax rates (ETRs) to proxy tax avoidance. The authors use the measure of accounting comparability developed by De Franco et al. (2011), which aims to capture the similarity of the accounting function.

The authors find that firms with more aggressive tax avoidance strategies have substantially lower accounting comparability. The evidence also shows that the negative effect of tax avoidance on accounting comparability is driven by firms with aggressive tax planning strategies beyond the industry norm. Furthermore, using an alternative measure of accounting comparability as a function of pre-tax income, the authors continue to find evidence of the negative effect of tax avoidance behavior. Importantly, this provides evidence that the effect of aggressive tax planning is not limited to the reported tax expense, but affects the comparability of the overall financial reporting system.

The authors identify a new potential cost of tax aggressive activities, being the loss of accounting comparability as driven by tax aggressive activities. The results contribute to the literature on the costs of tax avoidance and on the determinants of accounting comparability.

Service providers and tourism players have introduced the green hotels concept to mitigate detrimental environmental impact. This study aimed to review the literature on green hotels based on bibliometric analysis.

In analyzing the potential and significant subject of the tourism industry and concern on environmental issues, this study evaluates the themes based on the past, present and future trends in green hotels from a bibliographic database retrieved from the Web of Science (WoS).

Several themes were identified from the role of the theory of planned behavior and predictors of consumers' intention to visit green hotels.

Implications were discussed mainly related to green hotels contribution towards sustainable tourism and its role in shaping the tourism sector's landscape. Among the practical implications include rewards by the authorities in the form of incentives or tax relief to green hotel operators, which will encourage conventional hotel transformation into green hotels. Furthermore, green hotels will be at the forefront of tourism and hospitality brands, requiring substantial green marketing initiatives. Sooner or later, opting for green hotels while traveling will be the norm among travelers.

The green hotels have emerged as a way to tackle the environmental issues related to tourism and hospitality while at the same time, allowing the industry to flourish. This research is one of the scant studies that provide a comprehensive overview about green hotel studies and offer future research agendas.

There is evidence that quality improvement projects developed with the participation of patients and family members are more likely to result in a sustainable change. To identify the intervening factors is an important step in promoting and supporting patient and family members’ engagement.

A survey was carried out with 90 hospitals. A total of 35 intervening factors were evaluated by the healthcare professionals from the quality area using a Likert scale. Factor analysis was applied to identify the relationship among the factors and cluster analysis and the standardized scores for each new latent variable were obtained to observe the association between them and hospitals profile. Cluster analysis allowed to group the hospitals with similar responses and to analyze whether there was any association with the profile of the institutions.

A total of ten intervening factors are identified: two in the financial dimension, five in the structural and three in the personal and cultural. The standardized scores of latent variables suggest that the financial factors could be affected by the hospital capacity. The structural factors could be impacted by the accreditation status, location (region) and administrative control (ownership). And the personal and cultural factors could be by the location and dominant organizational culture. All of factors are influenced by the performed quality management activities. The cluster analysis allowed the identification of three groups in the financial dimension, and four in the other two dimensions. Except for the accreditation status in the personal and cultural dimension, no evidence of association between the groups and the variables raised to characterize the profile of the hospitals was found.

The study contributed to identify the relationship among the intervening factors turning possible to simplify and reduce them more comprehensively than those originally identified in the literature and at the same time maintaining the representativeness of the original variables.

Having a varied set of skills is essential for becoming and succeeding in entrepreneurship, and developing students’ entrepreneurial skills is a key objective of entrepreneurship education programs at universities worldwide. Moreover, measuring the learning outcomes of education is essential for designing effective training. This review provides a framework of the variety of skills measured in the entrepreneurship education literature.

We reviewed the entrepreneurship education literature and identified 79 studies that used skill-related measures. We identified, grouped, and operationalized entrepreneurial skills related to the entrepreneurial tasks of sensing, acting, and mobilizing under uncertain conditions.

We synthesized the current knowledge related to developing various entrepreneurial skills and provided a framework of ten types of entrepreneurship-related skills measured in prior studies of entrepreneurship education initiatives. We showed that entrepreneurship education develops various skills relevant to entrepreneurship and other concepts, indicating the value of entrepreneurship education for increasing students’ general skill level.

Our framework provides a valuable tool for discussing what skills-related training should be included in entrepreneurship education curricula and how the learning outcomes from entrepreneurship education can be measured. Focusing on students’ entrepreneurial skills is closer to entrepreneurial action than intentions or mindsets, and skills are a more realis-tic and inclusive outcome of entrepreneurship education than start-up rates and self-employment. Thus, entrepreneurial skills are a useful concept for clarifying and measuring the specific learning outcomes of entrepreneurship education.