Results 141 to 150 of about 337,630 (309)

Psychological approaches to the study of saving / 7 [PDF]

, 1970
Bibliography: p.
Seipel, Carl-Magnus, 1943-, Ölander, Folke, 1935-   +1 more
core  

Are Psychological Empowerment and Tax Transparency Related with Tax Compliance Behaviour of SMEs in Malaysia? An Empirical Approach

PaperASIA
The study explores the factors influencing tax compliance behaviour among small and medium enterprises (SMEs) in Malaysia. Its main objective is to examine the relationship between psychological empowerment and tax transparency on tax compliance behaviour. Malaysia continues to struggle with issues of under-reporting.
Raja Rajeswari Jayakumar, null Natrah Saad, null Munusamy Marimuthu   +2 more
openaire   +1 more source

Micro‐Foundations of “Doing Well by Doing Good”: Multilevel Effects of Work‐Life Policies on Employee Well‐Being and Sales Growth

Human Resource Management, EarlyView.
ABSTRACT This study unravels how the effects of work‐life policies (WLPs) on individual employees' perceived control over their work schedule have cumulative effects across employees, ultimately crossing levels to enhance organizational outcomes like sales.
Margarita Mayo, Laura Guillén, Jie Cao, Shainaz Firfiray, Juan I. Sanchez   +4 more
wiley   +1 more source

A study of market segmentation, government competition, and public service efficiency in China: Based on a semi-parametric spatial lag model.

PLoS ONE
Despite significant growth in fiscal expenditure, the overall level of public services in China remains inadequate. One approach to improving government public service efficiency from the perspective of management psychology is to strengthen government ...
Lan Yao, Ruoyu Luo, Xiaoqin Yi
doaj   +1 more source

A Psychological View of Tax: The Evaluation of Tax Posters Published by the Presidency of Revenue Administration in Terms of Tax Psychology

, 2017
Tax psychology brings a social, psychological and cognitive perspective to the concept of tax. Knowing the process of taxpayers decision to pay or not pay taxes plays a key role in ensuring voluntary compliance. Tax policies that take into account tax compliance processes can also contribute to the increase in tax consciousness in the long run. In this
openaire   +2 more sources

What Role Do Finance Ministers Play in Political Business Cycles? Evidence‐Based on a New African Dataset

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates how the personal characteristics of finance ministers influence political budget cycles in Africa. Using a new dataset covering 300 finance ministers across 23 countries from 1980 to 2020, we find that political budget cycles primarily take the form of increased government consumption during election years.
Christine Olivia Strong
wiley   +1 more source

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan, Saqib Aziz, Akanksha Jalan, Fazal Muhammad, Dhoha Trabelsi   +4 more
wiley   +1 more source

Always Be Prepared: Lessons Learned From Risk‐Coping Strategies of Thai Households in the Wake of Two Major Economic Crises

International Studies of Economics, EarlyView.
ABSTRACT This paper aimed to comparatively examine the function of three risk‐coping strategies, namely savings, borrowings, and work‐hour adjustments, during two major economic crises in Thailand. Using the Socioeconomic Survey (SES) collected by the National Statistical Office (NSO) in Thailand, we examined data from the 1998 financial crisis and the
Aeggarchat Sirisankanan, Papar Kananurak
wiley   +1 more source

Membership‐Making in Diverse Societies: Revisiting the Idea of Society as a Common Possession

Journal of Applied Philosophy, EarlyView.
ABSTRACT The traditional aim of Western social democracy has been to create a society that is a ‘common possession’ of its members (in T.H. Marshall's words). Social democratic politics has therefore been both society‐making and membership‐making, orienting people to a shared society as an object of attachment and loyalty, and nurturing membership ...
Will Kymlicka
wiley   +1 more source

Major Cybersecurity Breaches: Shaping Corporate Cybersecurity Policies and Closing the Gaps

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT As digitalization accelerates, cybercrime has intensified in both scale and impact over the past two decades. This study aims to critically examine major cybersecurity events, assess them through the lens of routine activity theory, examine insight from three other established criminological and organizational theories, and address central ...
Laura K. Rickett, Deborah Smith
wiley   +1 more source