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- Organizations (2)
- Processes (2)
- Risk reduction (2)
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- Accounting (1)
- Australia (1)
- Capitalist regulation (1)
- Climate change (1)
- Dynamic leadership (1)
- Effective tax rates (1)
- Employee’s participation (1)
- Financialisation of atmosphere (1)
- Leadership style (1)
- Organizational justice (1)
- Private firms (1)
- Publicly listed firms (1)
- Tax havens (1)
- Transformational leadership (1)
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Articles 1 - 5 of 5
Full-Text Articles in Finance and Financial Management
Can The Financialised Atmosphere Be Effectively Regulated And Accounted For?, Patty Mcnicholas, Carolyn Windsor
Can The Financialised Atmosphere Be Effectively Regulated And Accounted For?, Patty Mcnicholas, Carolyn Windsor
Carolyn Windsor
Purpose – This paper aims to carry out a critical analysis of the proposed Australian emissions trading scheme (ETS) as a complex market solution to reduce greenhouse gases (GHGs). Specifically it seeks to examine the financial regulatory infrastructure that will more than likely oversee the Australian ETS, the same regulatory infrastructure which failed to prevent the global financial crisis.Design/methodology/approach – A critical examination of the financialisation of the atmosphere that follows the growth of the financialisation of capitalism when economic activity shifted from production and service sectors to finance. Financialisation of capitalism is supported by capitalist regulation influenced by neo-liberal …
Employee's Participation: A Critical Success Factor For Justice Perception, Wai Kwan (Elaine) Lau
Employee's Participation: A Critical Success Factor For Justice Perception, Wai Kwan (Elaine) Lau
Wai Kwan (Elaine) Lau
The present study proposed and tested a model that examines the relationship between leadership style, employee’s participation, and justice perceptions. The paper extended the literature of the justice by connecting three major research areas (leadership style, employee’s participation, and organizational justice), and examined the influences of leadership style and employee’s participation in shaping employee’s perception of justice. Results indicated that transactional, transformational, and dynamic leadership have positive impact on distributive, procedural, and interactional justice. Moreover, the effect of leadership style on organizational justice was indirect through employee’s participation. This study synthesized previous leadership studies and argued that leadership style can …
New Ventures: Control Of Risks Through Strategies, Simone Kelly, Raymond Mcnamara
New Ventures: Control Of Risks Through Strategies, Simone Kelly, Raymond Mcnamara
Ray McNamara
This paper uses case studies and interview data to explore the relationship between control and new venture success/survival. A model of the new venture control process is distilled and explored in six new venture cases. The control processes were traced through an examination of the everyday language of venture principals to determine a grounded lower order model. Integrating these models into contingency theory locates strategic risk reduction choices as the crucial link between contingent variables and organizational control packages. In this sense the process of organizing is seen as a tiered process of risk reduction: successful firms analyze and control …
New Ventures: Control Of Risks Through Strategies, Simone Kelly, Raymond Mcnamara
New Ventures: Control Of Risks Through Strategies, Simone Kelly, Raymond Mcnamara
Simone Kelly
This paper uses case studies and interview data to explore the relationship between control and new venture success/survival. A model of the new venture control process is distilled and explored in six new venture cases. The control processes were traced through an examination of the everyday language of venture principals to determine a grounded lower order model. Integrating these models into contingency theory locates strategic risk reduction choices as the crucial link between contingent variables and organizational control packages. In this sense the process of organizing is seen as a tiered process of risk reduction: successful firms analyze and control …
Tax Havens And Effective Tax Rates: An Analysis Of Private Versus Public European Firms, John Thornton, Aziz Jaafar
Tax Havens And Effective Tax Rates: An Analysis Of Private Versus Public European Firms, John Thornton, Aziz Jaafar
John Thornton
We examine the impact of tax haven operations on the effective corporate tax burdens of publicly listed and privately held firms domiciled in Europe. In particular, we consider how European firms' tax haven operations interact with factors such as listing status and home-country tax reporting systems to determine the relative tax burdens of publicly listed and private firms. Our main empirical results show that tax haven operations are associated with lower effective tax rates for both private and public firms, and that the impact of tax havens in lowering effective tax rates is more pronounced for private firms than for …