Thomas Belz, Dominik von Hagen and Christian Steffens
Using a meta-regression analysis, we quantitatively review the empirical literature on the relation between effective tax rate (ETR) and firm size. Accounting literature offers…
Abstract
Using a meta-regression analysis, we quantitatively review the empirical literature on the relation between effective tax rate (ETR) and firm size. Accounting literature offers two competing theories on this relation: The political cost theory, suggesting a positive size-ETR relation, and the political power theory, suggesting a negative size-ETR relation. Using a unique data set of 56 studies that do not show a clear tendency towards either of the two theories, we contribute to the discussion on the size-ETR relation in three ways: First, applying meta-regression analysis on a US meta-data set, we provide evidence supporting the political cost theory. Second, our analysis reveals factors that are possible sources of variation and bias in previous empirical studies; these findings can improve future empirical and analytical models. Third, we extend our analysis to a cross-country meta-data set; this extension enables us to investigate explanations for the two competing theories in more detail. We find that Hofstede’s cultural dimensions theory, a transparency index and a corruption index explain variation in the size-ETR relation. Independent of the two theories, we also find that tax planning aspects potentially affect the size-ETR relation. To our knowledge, these explanations have not yet been investigated in our research context.
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Patricia Wolf, Ralf Hansmann and Peter Troxler
The purpose of this paper is to review and discuss the potential of available event formats for facilitating the initiation of organizational change processes. It presents…
Abstract
Purpose
The purpose of this paper is to review and discuss the potential of available event formats for facilitating the initiation of organizational change processes. It presents unconferencing, a relatively new event format, which seems to provide unique opportunities for this purpose. It reports and analyzes the case of a large Swiss university which initiated its pro‐sustainability transformation by organizing an unconference.
Design/methodology/approach
Researchers studied the effects of unconferencing and the mechanisms, which brought them about in a case study. In the empirical setting of a large Swiss university, a qualitative study triangulating participatory observation, narrative and problem‐centered interviews, participant survey and documentary analysis was carried out. Data were collected and analyzed at different points in time.
Findings
Empirical findings suggest that unconferencing is an appropriate event format for facilitating the initiation of the pro‐sustainability organizational change process of a university. In our case, unconferencing achieved systems connectivity, enabled mutual learning and generated excellent outputs in form of project proposals.
Social implications
The paper raises the awareness of other universities and organizations of an event format they might wish to apply in their organizational change processes.
Originality/value
So far, research has not provided satisfactory answers to the question, how to best initiate organizational change. This paper provides a systematic investigation of available methodological approaches. It furthermore explains unconferencing, which is increasingly applied by practitioners but so far has stimulated only little discourse in the scientific community.