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environment, managers have been highly motivated to rethink and improve the risk governance philosophy, processes and … organization is a fundamental challenge to implementing and sustaining all aspects of effective risk management. Starting from 80s … position and performance). Our research suggests a framework for risk reporting with the main goal of improving the good …
Persistent link: https://www.econbiz.de/10011823102
Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This … study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach … consist of 1,813 firm-years. We find that the tax risk has no effect on audit report lag. This finding holds up when one …
Persistent link: https://www.econbiz.de/10014470993
This study investigates the effect of intangible resources and entrepreneurial orientation in export performance, by examining the mediating effect of dynamic capabilities. A framework of export antecedents is developed and empirically tested. A survey of 265 Portuguese exporting companies shows...
Persistent link: https://www.econbiz.de/10012037048
Modern organizations need to have a built-in management system in function of monitoring the employees' potentials and outputs, and mechanisms that will influence their initiative for entrepreneurship. The purpose of this paper is to elaborate entrepreneurship in teaching, focusing on...
Persistent link: https://www.econbiz.de/10012178689
The analysis of the keys to competitiveness in the tourism sector has an unquestionable justification for its importance in the Spanish economy and its global growth prospects. The need for a better understanding of the keys to the competitiveness of the tourism firm is also fuelled by the...
Persistent link: https://www.econbiz.de/10011821853
An increasing number of companies, in order to improve their competitive stance on the market, decide to outsource some of their service functions to external subjects. Outsourcing of this type of activity is frequently regarded as a strategic decision. A properly conducted outsourcing project...
Persistent link: https://www.econbiz.de/10009313586
Personnel economics is a rather young academic (sub-)discipline that applies (micro) economic methodology and insights to the personnel function of companies. It is scientifically fertile and complementary to other disciplinary approaches to personnel issues. Instead of that, an approach without...
Persistent link: https://www.econbiz.de/10009764726
Migrant entrepreneurship represents a topic of a high societal and academic significance. For a host country, immigrant entrepreneurs' endeavours are, in many cases, an under-utilized lever for local and regional economic revival. Based on a complex field research carried out between July 2017...
Persistent link: https://www.econbiz.de/10012821310
Although the resource-based view (RBV) of the firm is one of the most accepted theories of strategic management, it has been criticized for its limited empirical support. The RBV basically predicts the relationship between the firm's resources and its performance. This study argues that it is...
Persistent link: https://www.econbiz.de/10012508090
Purpose This study examines the nexus between entrepreneurship through small-medium enterprise (SME) business formation and the growth of the Nigerian economy. Furthermore, this paper seeks to explore the link between small enterprise development and econo. Design/methodology/approach The paper...
Persistent link: https://www.econbiz.de/10013413518