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Wage employees enter self-employment either directly or in a staged manner and may subsequently undertake multiple stints at self-employment. Extant research on the relationship between entry modes and the persistence and outcomes of self-employment is inconclusive. This study investigates the relationship between wage employees’ initial mode of entry into self-employment and the duration of the subsequent first two stints of self-employment.

This study used a matched longitudinal sample of 9,550 employees who became majority owners of incorporated firms from 2005 to 2016.

The findings demonstrate that the initial mode of entry into self-employment matters for the first two stints at self-employment. Staged entry into self-employment was associated with a shorter first stint and became insignificant for the second stint. Staged entry into self-employment was positively related to the odds of becoming self-employed for the second time in the same firm.

Using a comprehensive and reliable dataset, the paper shifts focus from the aggregated onward journey of novice entrepreneurs (survival as the outcome) to the duration of their self-employment stints. By doing so, the paper offers insights into the process of becoming self-employed and the patterns associated with success/failure in entrepreneurship associated with self-employment duration.

This study aims to investigate how disclosures through different communication media were used by the Australian mining company Rio Tinto to manage its reputation after the Juukan Gorge Cave Blast.

Case study research was used with a focus on a single case, Rio Tinto and the Juukan Gorge incident. Data on sustainability disclosures were collected from Rio Tinto’s website, corporate reports and social media platforms (Facebook, X and LinkedIn) for the 2020 and 2021 periods. Gioia methodology was applied to analyse disclosure strategies and an extended Reputation Risk Management (RRM) framework was used as a conceptual lens.

The findings reveal a slow and inappropriate initial response from the company resulting in negative reputational consequences for the company’s senior executives. Although the company’s initial response was to avoid responsibility and mitigate offensiveness, it gradually accepted full responsibility and adopted reparation strategies such as corrective action, mortification and stakeholder engagement to rebuild its reputation. The temporal analysis suggests that Rio Tinto was “left behind” as a result of its initial response, limiting the effectiveness of its subsequent RRM strategies.

The findings of this study contribute to an improved understanding of communication strategies for managing a reputation crisis. The extended RRM framework developed in this study provides a comprehensive list of various disclosure strategies that can be used in future studies that analyse disclosure post an environmental or social incident.

The findings of the study provide insights into the effectiveness of different communication strategies when communicating to stakeholders with varied interests. This study highlights that the timing of the response is critical to restoring lost reputation and a slow response which emphasises financial stakeholders at the expense of the affected communities can be detrimental to RRM, no matter how well-intentioned subsequent strategies are.

This research focuses on a marginal stakeholder group, Indigenous people and communities. The findings offer insights to society into whether corporate strategies to manage a reputation crisis promote and support equity and inclusivity.

This study focuses on a community-based stakeholder, Indigenous groups, a context that has unique cultural intricacies and requires a transition beyond a corporate perspective on RRM.

We aim to empirically investigate the effect of affiliated banker directors (ABDs) on corporate tax avoidance. Furthermore, we conduct cross-sectional analyses on the impact of ABDs and explore the underlying mechanisms through which ABDs might influence corporate tax avoidance.

Using a large sample between 1999 and 2016, we empirically examine the impact of ABDs on corporate tax avoidance. We address the endogeneity concerns through an instrumental variable approach and robustness tests with alternative measures of ABDs and corporate tax avoidance.

Our results demonstrate that firms with ABDs exhibit lower levels of corporate tax avoidance. This negative association persists after controlling for potential endogeneity issues and is robust to alternative measures. We further document that the negative effect is stronger when firms are more bank-dependent and financially constrained. Our results indicate that ABDs limit corporate tax avoidance by strengthening corporate governance, mitigating information risks and protecting their reputational capital.

This research extends the existing literature by exploring the influence of ABDs on corporate accounting policies, particularly tax avoidance. These findings enhance our understanding of how directors’ banking experience bolsters corporate governance, information transparency and reputation, ultimately safeguarding stakeholder interests. This paper offers valuable implications for both financial practitioners and policymakers.

This article assesses the impact of the internal and external Business Environment on the Digital Entrepreneurial Activity (DEA) in the European tourism industry.

A sample of 125 European tourism entrepreneurs in Germany and France was studied. Data were analyzed using quantitative methods.

The results indicate that a firm experiencing losses due to theft and vandalism has a positive relationship with the DEA, and there is Liquidity or Cash flow that contributes positively to DEA. The outcomes shows that there is a specific limit to the institution having liquidity or cash flow, the costs of inspection by tax officials, and the average management time with government regulations that affect digital entrepreneurs. The total cost of labor contributes significantly to the digital productivity of entrepreneurs in the tourism sector.

These findings have significant and practical implications for entrepreneurs and academics in the tourism industry, providing them with valuable insights for decision-making.

The modernization of China’s economy is an integral part of Chinese-style modernization. According to the principle of unifying theoretical, historical and practical logic, theoretically explaining the modernization of China’s economy is both a political necessity and a higher scientific requirement.

Following this evolutionary line – from modes of production to the general economic development mechanism and then to patterns of economic operation and development – this paper employs the principal contradiction analysis method to offer an interpretation of China’s economic modernization from the broad Marxist political economy perspective.

In economic terms, “get organized” primarily refers to the development and mutual promotion of team-based and market-based division of labor organizations, as discussed by Karl Marx. “Get organized” (specifically the development of team-based division of labor organizations) acts as the engine of China’s economic modernization and serves as the historical logical starting point. Division of labor is the theoretical logical starting point for interpreting China’s economic modernization. The two of them are congruent, achieving the unity of theoretical and historical logic at the starting point. The development and mutual promotion of these “two types of division of labor” inherently generate the general mechanism of economic development first comprehensively discussed by Marx and Friedrich Engels, which involves the division of labor development and market expansion accumulating cyclically and reinforcing each other. This mechanism drives both the high-speed and high-quality development of China’s economic modernization.

The broad Marxist political economy paradigm facilitates explaining China’s economic modernization theoretically, historically and practically with unified logic. “Get organized” serves as both the engine and the realization mechanism of this modernization, with the Communist Party of China (CPC) consistently being the core force of this organizational effort.

The Audit and Accounting Firms (AAF) companies are of great importance as they audit companies in different sectors and report on their economic-financial situation. The academic literature has analysed these firms but has not gone as far as to review their economic and financial health. Therefore, this study aims to focus on the analysis of whether these companies are viable companies beyond the large firms, whether they generate profits from their activity or whether they tend to go bankrupt. In addition, the impact of COVID-19 has been studied, since it is questionable whether the effect on AAF has been negative or positive.

In order to answer the hypotheses put forward in this study, analysis of the profitability, liquidity and solvency situation of AAF considering their size and age, as well as the impact of the pandemic on this sector has been done. In total, 12,469 European companies are analysed. After the descriptive analysis of the companies by ratios, the Altman Z-score model is used as a methodology to assess whether they are bankruptcy-prone companies based on their characteristics.

The results of the analysis of the study have shown that these are companies of great importance to the European economy and that, depending on their characteristics, there are companies that may be closer to the risk of bankruptcy. This study is an essential contribution to the academic literature, public administration and the management of auditing and accounting firms.

To the best of the authors’ knowledge, this study is the first to analyse AAF at the European level with a panel data sample. The results obtained can be generalized and form the basis for future lines of research.