Showing 1 - 10 of 2,053
Research Question - The research proposition is to identify the information technology (IT) skills required from accounting professionals by the labour market from European emerging and developed economies and analyse whether there are differences between the requirements, depending on the type...
Persistent link: https://www.econbiz.de/10015196142
This study investigates the varying effect of performance feedback on performance, depending on the task context. Specifically, we analyze the state of completion (of a product or process) as an essential dimension of the task context. Using a laboratory experiment, we predict and find that...
Persistent link: https://www.econbiz.de/10014503400
Employees face volume–value trade-offs when they perform tasks with multiple characteristics, leaving them with a choice between different strategies towards the goal of maximizing the total value of their output. Either they produce many, less valuable units of output (volume strategy); or...
Persistent link: https://www.econbiz.de/10014504459
The Covid-19 pandemic and the corresponding shift toward working from home (WFH) amplifies control problems within organizations and poses severe challenges for management control as employees' tasks are difficult to observe under WFH conditions. We examine the association between WFH and action...
Persistent link: https://www.econbiz.de/10015327413
As part of a safety-first principle during the COVID-19 pandemics, the vast majority of companies have enabled flexible working environments, reducing the number of employees in the premises. The global best practices have firstly been recorded among the ICT companies which offered teleworking...
Persistent link: https://www.econbiz.de/10014461960
Purpose of the article: To examines the effect of corporate social responsibility on performance of Nigerian quoted firms. Methodology/methods: The study applies the survey research method, carrying out a crosssectional analysis of one hundred and fifty (150) firms quoted on the Nigerian Stock...
Persistent link: https://www.econbiz.de/10015186092
Activation policies aimed at getting working-age people off benefits and into work have become a buzzword in labour market policies. Yet they are defined and implemented differently across OECD countries, and their success rates vary too. The Great Recession has posed a severe stress test for...
Persistent link: https://www.econbiz.de/10011606563
Family firms, as a unique organizational form, are associated with distinct finance, accounting, and tax behaviors. Prior research indicates that heterogeneity among family firms is linked to significant variation concerning these outcomes. However, the scope of dissimilarities, their empirical...
Persistent link: https://www.econbiz.de/10015193294
I compare two approaches from the recent literature on how to account for tax planning and its uncertainty in a valuation framework [the separate view of Drake et al. (J Account Audit Financ 34(1):151–176, 2019) vs. the composite view of Jacob and Schütt (Eur Account Rev 29(3):409–435,...
Persistent link: https://www.econbiz.de/10015193613
This paper investigates the corporate governance voluntary and non-voluntary disclosure practices of the listed companies from four European emerging countries, namely Estonia, Poland, Hungary and Romania. The study also identifies how compliant are the companies from these countries with their...
Persistent link: https://www.econbiz.de/10015195954