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981.
Small Business Economics - Women are under-represented in successful entrepreneurial ecosystems and the creation of women-only entrepreneurial networks has been a widespread policy response. We... 相似文献
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983.
Financial literacy education features prominently among the policy options available to improve personal financial decision‐making. Notwithstanding calls to expand delivery of financial literacy units at university level, such offerings are relatively rare with little evaluation. We provide an evaluation of the impact on financial literacy, financial attitudes and financial behaviour intentions of a semester unit in personal finance delivered to undergraduates at an Australian university, carefully controlling for confounding effects in the analysis. We report increases in objective and subjective financial literacy and an additional gender effect. Contrary to previous speculation, we do not find overconfidence as an associated outcome. 相似文献
984.
Loss firms are an economically significant and growing segment of the population of publicly traded corporations. Relatively little is known about the tax positions of loss firms because the firms are typically dropped from tax avoidance studies. We develop a new measure of corporate cash tax avoidance that is meaningful for all observations and reflects the extent to which a firm is tax-favored. We examine the extent to which inferences about corporate tax avoidance over the past twenty-seven years change when we examine the full population of firms, as opposed to a profitable and/or taxable subsample. In contrast to prior research findings, our results suggest that on average firms are tax-disfavored, by which we mean cash taxes paid exceed the product of the firm’s pre-tax book income and the statutory tax rate. In addition, many industries that appear to be tax-favored in profitable subsamples are tax-disfavored when the entire population is examined. We also find that the extent to which firms are tax-disfavored is increasing over time, and that domestic firms are more tax-disfavored than multinationals. 相似文献
985.
Richard Bourke 《Review of social economy》2019,77(1):29-32
AbstractJohn Roemer has argued in favour of rehabilitating Kanitanism as an antidote to the kind of utilitarian incentivisation theories associated with neoliberal economics. This article asks whether the ethical thought of Kant is in fact fit for purpose. Placing Kant in dialogue with other contemporary enlightenment thinkers, it also questions whether ‘solidarist’ social theories solve the problems Roemer associates with their ‘selfish’ competitors, and indeed whether the two approaches can be so neatly distinguished. 相似文献
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Rita G. Klapper Paul Upham Richard K. Blundel 《Business Strategy and the Environment》2021,30(3):1481-1496
The aim of this paper is to offer an alternative to a priori theorising in research on firm-level growth and environmental sustainability. We outline an approach that combines John Shotter's phenomenology with post-hoc application of the Bourdieusian concepts of habitus, practices and social capital. This is illustrated empirically through a study conducted with a small group of Finnish entrepreneurs, which examines their lived experience of growth alongside its practical application in their ventures. The entrepreneurs' responses reveal holistic perspectives on growth that extend beyond the economic to incorporate personal commitments to norms of collectivity and well-being for themselves and others. The paper offers an exploratory but empirically grounded approach, arguing that a combination of insiders' perspectives and attention to the social embedding of economic activity challenge the dichotomous distinctions between sustainable and conventional entrepreneurship and reveal a degree of commonality that would not be evident via conventional categorisations on the basis of features such as business model type. 相似文献
988.
The Reserve Bank of Australia is the sole issuer and redeemer of Australian banknotes, but between issuance and destruction there is little information about where banknotes go or what they are used for. We estimate the whereabouts and uses of Australian banknotes, and find that 15–35 per cent are used to facilitate legitimate transactions, 4–7 per cent are used for transactions in the shadow economy, while the remainder are non-transactional. The vast majority of non-transactional banknotes are likely to be hoarded, and we estimate that 5–10 per cent of outstanding banknotes are lost or collected. 相似文献
989.
Business Economics - Most scholars view the expectations held by consumers to be little more than uninformed guesses. Nonetheless, research has repeatedly found a close correspondence between... 相似文献
990.