Results 81 to 90 of about 7,244 (265)

When Technology Meets Turbulence: The Impact of Digital Transformation and Policy Uncertainty on Audit Opinions

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min, Sultan Sikandar Mirza, Chengming Huang   +2 more
wiley   +1 more source

INTEGRATION OF FEES FOR THE USE OF BUILDING LAND INTO A PROPERTY TAX

Pravo, 2015
This paper will show the chronological changes of legislation relating to property taxes in the statics and fees for the use of building land, as well as the effects of the application of the legislative changes in practice.
Violeta Miladinović
doaj  

When Does Top Management Team Diversity Matter in Large Organizations?

Journal of Organizational Behavior, EarlyView.
ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian, James M. Plečnik, Shan Wang   +2 more
wiley   +1 more source

Coping Practices of Small‐ and Medium‐Sized Enterprises Facing Power Asymmetry in Digital Platform Business

Strategic Change, EarlyView.
ABSTRACT Digital platform (DP) enterprises have risen to the top of the global economy by inverting traditional business models. They earn money through matchmaking, transaction facilitation, and efficient orchestration of other stakeholders' resources.
Lukas R. G. Fitz, Jochen Scheeg
wiley   +1 more source

Suport declarativ și respingere efectivă. Atitudinea față de impozite în România în perioada de tranziție

Sociologie Românească, 2000
The study is focused on the attitudes of Romanian peoples towards the taxes and fees and on the factors that determine these attitudes. Even if at the declarative level the people attitudes towards taxes are favorable, the general representation is that ...
Mălina Voicu
doaj  

Staying Offline or Going Online? Managing the Establishment of Service Platforms

Managerial and Decision Economics, EarlyView.
ABSTRACT We study a global game in which consumers and sellers decide whether to join a service platform and interact more efficiently online. Uncertainties about the platform's technology value and users' participation behavior on both market sides cause a coordination problem.
Marit Holler, Manfred Stadler, Lukas Stickel   +2 more
wiley   +1 more source

FISCAL CAPACITY OF LOCAL AUTHORITIES IN UKRAINE AND THE EU MEMBER-STATES

Фінансово-кредитна діяльність: проблеми теорії та практики
This article aims to assess the local governments’ fiscal capacity and to determine the revenue decentralization impact on economic growth. The sample includes 27 national economies of the EU member-states and Ukraine over the period from 2011 to 2024 ...
Микола Пасічний, Антон Непиталюк, Михайло Поляков, Руслан Обухов, Валентина Хачатрян, Вікторія Стратійчук   +5 more
doaj   +1 more source

Opening the Black Box of Nonprofit Reputation and Volunteer Attraction With Supervised Machine Learning

Nonprofit Management and Leadership, EarlyView.
ABSTRACT With the aim to explore the potential of machine learning for nonprofit research, this article contrasts traditional linear regression with four contemporary supervised machine learning approaches. Concretely, we predict (1) reputation ratings and (2) the total number of volunteers for 4021 non‐profit organizations in the U.S.
Moritz Schmid, Hannes Lampe, Jurgen Willems   +2 more
wiley   +1 more source

Shaping Manager Well‐Being and Functioning in Declining Nonprofit Organizations: The Critical Role of Strategy Implementation

Nonprofit Management and Leadership, EarlyView.
ABSTRACT Under the roof of Christian churches in Central Europe, some nonprofit organizations (NPOs) grow, while others are in marked decline. Our study in this context extends a previous focus on financial indicators to NPO managers' experiences, their role clarity and job satisfaction, during phases of organizational growth and decline. Specifically,
Max Niehoff, Johannes Stark
wiley   +1 more source

When Politics Shapes Administration: Bureaucratic Autonomy, Policy Role Separation, and Organizational Capacity in an Institutionally Weak Public Administration

Public Administration and Development, EarlyView.
ABSTRACT This study examines the impact of administrative autonomy and the separation of roles in public policy on organizational capacity within hybrid public administration systems, particularly in Colombia. It explores the dynamics between elected officials and civil servants, focusing on how the division of responsibilities and the autonomy granted
Camilo Ignacio González, Pablo Sanabria‐Pulido   +1 more
wiley   +1 more source