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In this study, we question: how do the social costs of failure interact with gendered institutions to affect the early stage entrepreneurship activity? We address this question by employing the institutional theory and a unique dataset of 286,989 entrepreneurs across 35 countries.

To test our hypotheses, we use a multilevel modeling analysis that nests individual entrepreneurs within the countries. To capture individual and country-level variables, we constructed a unique dataset that combines data from the Global Entrepreneurship Monitor (GEM), European Flash Barometer (EUFB), World Bank Development Indicator (WDI), World Bank Doing Business Report (WBDB) and World Economic Forum (WEF).

Our analysis confirms that higher levels of the country-level gender equality positively correlate with the early-stage entrepreneurship activity of women. Moreover, we find that this positive relationship is amplified in institutional environments with high social costs of failure, suggesting that societal intolerance for failure can exacerbate the negative effect of gender inequality on the participation of women in entrepreneurship.

Our research contributes to academic interest on the role of legitimacy in women entrepreneurship and is of particular interest to international business scholars, seeking a better understanding of multidimensional construction of institutional frameworks across countries. In this study, we set out to address an important research question: how do the social costs of failure interact with gendered institutions to affect entrepreneurship activity? Our study provides a comprehensive portrait of gendered institutions by including the framework conditions of education, healthcare and political power. We found that in societies with gender equality, the likelihood of individuals engaging in the early-stage entrepreneurship activity is higher and that the positive relationship is strengthened in national environments with high social costs of failure.

Our study findings underscore the need for government policies addressing global gender gaps in economic empowerment. In particular, policies assisting women in obtaining education in high-growth industries like information technology or providing funding to women-dominated industries may foster activity for women seeking to do business in such industries. Such policies connect the early-stage entrepreneurship activities with gender equality concerns and initiatives.

Regarding the social costs of failure construct, specifically, prior studies generally focus narrowly on the context of failed entrepreneurs. We cast a wider net on men and women entrepreneurs’ entry decisions (irrespective of prior experience with business failure) and provide new views on the effects of social costs of failure on entrepreneurial ecosystems. We also extend the research on the legitimacy of women as entrepreneurs with the gender equality construct.

Unlike previous studies, which often focus on the “3Ms” of market, money and management, our research adopts a more holistic perspective. We recognize that the opportunities and challenges faced by entrepreneurs are shaped not only by individual skills and resources but also by the broader macroenvironment. By incorporating the framework conditions of education, healthcare and political power, alongside the intricate interplay of social costs and norms, our study paints a comprehensive picture of the landscape of female entrepreneurship.

In the context of the risks inherent in global warming, public libraries can partner with each other, community-based environmental groups and/or other institutions to enhance community resilience and sustainability. This chapter presents a case study of an ongoing experiment to address this opportunityand challenge. In April 2021, six Western MA libraries formed a collaborative in conjunction with a local citizens’ group, Voices for Climate [V4C], to expand public education opportunities relating to understanding, mitigating, and adapting to climate change. In its initial year, this effort yielded 13 separate programs serving more than 110 patrons, all within the 7 days of Climate Preparedness Week, a state-wide program held annually. Subsequently, this Pioneer Valley Library Collaborative [PVLC] has grown to 10 library partners and continues its close alliance with V4C. In describing the programs offered in the first year, the challenges met, limitations encountered, and lessons learned, the chapter provides one model for how libraries can jointly choose to become hubs of climate conversation and education as a means to promote their communities’ quality of life, sustainability, and resilience.

The authors sought to examine how hegemonic masculinity and sexism functioned in a storied, historic corporation, a test of MAnne's (2017) claim that misogyny is a structural phenomenon rather than being about anger and hatred of individual men.

This study was an archaeological excavation of discourse in a well-documented employment relationship. The researchers were informed by feminist poststructuralism and drew on critical discourse analysis of labour arbitration and media from the case of a woman, twice wrongfully dismissed.

The authors concluded that the employer was the site of hegemonic masculinity, which led to a train conductor being repeatedly targeted and demeaned in a bad faith and discriminatory manner for disrupting the conductor’s employer's patriarchal strictures. The authors found that misogyny shaped the conductors’s experience as a repeated pattern of abuse, a gendered feature of a patriarchal organisation, and a coercive matter of maintaining the conductor’s subordination. The authors also found that the male arbitrator in the conductor’s second dismissal arbitration became complicit in misogyny by penalising the conductor for acts of resistance, giving the employer what the employer wanted, to purge the conductor for violating the patriarchal norms.

The authors traced how a historic corporation demonstrated vulnerability to the resistance of a lone female worker, who faced discriminatory, disturbing and bad faith managerial behaviour in the creation of the conductor’s own meaning and resistant identity. The authors concluded that evidence of the regulation of employee relations, such as the decisions of arbitrators, can reveal the processes and outcomes of work under hegemonic masculinity, sexism and misogyny.

This study aims to verify the influence of stakeholders on Disruptive Innovation Disclosure (DID) by using company size as a control variable. DID is measured using the DID index. The authors use panel data regression with the period 2011–2020. Observations were made on 198 companies throughout the year in companies around the world. This study proves that shareholders, customers, suppliers, and company size are dimensions that affect DID. This situation shows that these dimensions have the power to control DID. The average company in the world has provided information about disruptive innovation. The scope of this research is limited to countries that have a visualization network of disruptive innovation collaboration in as many as 15 countries. The value of this study is to portray DID in countries that have disruptive innovation collaborative visualization networks.

The increased interest among academicians to explore more about tax management behavior is evident in the literature on corporate tax avoidance. This paper aims to illustrate the multiple aspects that influence the tax avoidance behavior of corporations and its impacts through the systematic review method.

This study used “Tax Avoidance” OR “Tax Aggressiveness” OR “Tax Planning” as search strings to extract the relevant literature from the Scopus database. This study is a comprehensive analysis of existing literature on corporate tax avoidance behavior. Further, the keyword network analysis has been used to find out the most explored and dry research areas related to corporate tax avoidance behavior using VOSviewer software.

The study finds that taxation decision is an important managerial decision. Managers adopt tax avoidance tactics to boost postax profits to meet the shareholders’ expectations, particularly of risk-averse shareholders, and sometimes for their benefit also. With this, this study also finds that firms’ characteristics, political connections and corporate social responsibility activities also impact taxation decisions. In addition, the study identifies that tax-avoiding behavior has a contradictory impact on firm value, market growth and corporate transparency disclosure decisions.

The study assists the researchers by providing a brief overview of tax avoidance behavior, for corporates in understanding the implications of tax avoidance, and for policymakers to fix the taxation loopholes and bring necessary tax reforms.

This study adds to the existing literature by providing a thorough overview of theories, determinants and outcomes of corporate tax avoidance behavior.

Current research about American Indians of all ages is in short supply, yet design and allocation of public services and resources are increasingly guided by ‘evidence’ provided by research. The health and wellness of this population is persistently poorer than that of other marginalized populations. American Indian tribes have been beset progressively since the earliest arrival of European settlers by both malevolent and well-intentioned assaults on their cultures and peoples. This long history of cultural and physical genocide continues into the present and undermines the effectiveness of Eurocentric processes for research that have been shaped by values and beliefs antithetical to those of most tribes (e.g. individualism, proprietary ownership, science as the way of knowing). Individual and collective historical trauma is present in all of the more than 500 federally recognized tribes in the United States of America, and a lack of trust further compromises the validity and positive impact of most research. This chapter describes the roots and foundations of flawed and successful research and identifies practical resources and approaches that are valid and beneficial for conducting research with indigenous people. The processes described in this chapter are grounded in the experiences of tribes in the United States of America; however, parallel experiences of indigenous populations that have a continuing legacy of trauma are found in many other countries (such as in Brazil and New Zealand) and the insights and approaches found in this chapter may be applicable to some degree.

This article explores how firms' unresponsiveness to Black customer feedback influences Black (vs. White) customers' perceived firm-based discrimination and brand engagement.

Two experimental studies (Study 1(N1) = 254) and Study 1(N2) = 484) are conducted to test the modeled relationships. The data are analyzed using ANOVA, PROCESS Model 4 and PROCESS Model 7.

The findings suggest that though perceived discrimination remains modest in all conditions, Black (vs. White) respondents report higher perceived discrimination when the firm fails to respond to a Black customer's negative or neutral (but not positive) brand-related feedback on social media. The results also indicate that Black (vs. White) customers exhibit lower engagement through perceived discrimination in the case of the firm's unresponsiveness to a Black customer's negative and neutral (but not positive) brand-related feedback regardless of the manager's race.

Prior research on intercultural service encounters and ethnic differences in consumer engagement on social media are combined to examine the relationship between customer race and perceived discrimination based on the firm's unresponsiveness to customers' social media posts.

Manipulations were created based on a fictitious e-tailer. Thus, it is recommend that future researchers examine the extent to which the findings hold for existing (r)etailers. In addition, future studies using secondary data could provide additional evidence for the findings.

Managerial attention is accentuated among customer feedback responsiveness, engagement and perceived firm discrimination. Managers are encouraged to adopt communication strategies that complement the firm's strategy and social media presence.

To the best of the author’s knowledge, the author conducts the first detailed review on the impact of ownership variables on corporate tax avoidance, based on 69 archival studies over the two last decades.

Referring to an agency-theoretical framework, the author differentiates between six categories of ownership (institutional, state, family, foreign, managerial and cross-ownership/ownership concentration). The author also includes research on ownership proxies as moderators of other determinants of tax avoidance.

The review indicates that most research refers to institutional, state and family ownership. Moreover, except for state ownership, no clear tendencies on the impact of included ownership types can be found in line with the author’s agency-theoretical framework.

Regarding research recommendations, among others, the author stresses the urgent need for recognizing heterogeneity within and interactions between ownership proxies. Researchers should also properly address endogeneity concerns by advanced econometric models (e.g. by the difference-in-difference approach).

As international standard setters have implemented massive reform initiatives on both tax avoidance and corporate governance, this literature review underlines the huge interaction between those topics. Firms should carefully analyze their ownership structure and change their tax planning due to owners' individual tax preferences.

This analysis makes useful contributions to prior research by focusing on six categories of ownership and their impact on tax avoidance in (multinational) firms and moderating effects. The author provides a detailed overview about current archival research and likes to guide researchers to focus on ownership heterogeneity and endogeneity concerns.