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Article
Publication date: 1 April 2003

Lani Hall

217

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Reference Reviews, vol. 17 no. 4
Type: Research Article
ISSN: 0950-4125

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Article
Publication date: 1 June 2003

Lani Hall

107

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Reference Reviews, vol. 17 no. 6
Type: Research Article
ISSN: 0950-4125

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Book part
Publication date: 26 March 2020

Shelley O’Brien

From Dr No in 1962 to Spectre in 2015 the opening themes for James Bond movies have always played an important role in marketing, audience expectation and reception. Whether…

Abstract

From Dr No in 1962 to Spectre in 2015 the opening themes for James Bond movies have always played an important role in marketing, audience expectation and reception. Whether instrumental or sung, brassy or orchestral, upbeat or mellow, the music and/or lyrics, alongside innovative title sequences, function as key signifiers of gender representation in the ongoing series of spy adventures. Bond’s suave machismo, for example, is immediately set out in the opening titles for Dr No created by Maurice Binder. The iconic image of Bond viewed through a gun barrel as a shot rings out, is punctuated by Monty Norman’s theme music with its swinging brass and the tough, machine-gun like sound of electric guitar being played fiercely with a plectrum. Although this theme became synonymous with the character, there was a shift towards songs written specifically to tie-in with subsequent film titles although the lyrics rarely had anything to do with the narratives of the film. The title sequences themselves also became more provocative, invariably focussing on silhouetted, naked or semi-naked female bodies or their component parts alongside gun barrels and bullets, albeit in a highly stylised and artistic manner. This chapter, then, will consider how the theme music functions with the opening credits sequences in relation to the representation of women, race and the image of Bond himself and how the character has changed over time.

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From Blofeld to Moneypenny: Gender in James Bond
Type: Book
ISBN: 978-1-83867-163-1

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Article
Publication date: 6 June 2016

Gusman Nawanir, Kong Teong Lim and Siti Norezam Othman

Contradictory findings regarding the implication of Lean manufacturing (LM) implementation to business performance (BP) have been observed in prior studies. Hence, more studies…

1375

Abstract

Purpose

Contradictory findings regarding the implication of Lean manufacturing (LM) implementation to business performance (BP) have been observed in prior studies. Hence, more studies are required to be capable of finding the status of LM implementation and its impacts on BP. Accordingly, this study examines and scrutinizes the effects of LM practices on the enhancement of BP from a developing country standpoint.

Design/methodology/approach

This empirical study uses a survey-based quantitative data collection approach through a cross-sectional research design. A total of 139 large manufacturing companies in Indonesia participated, selected through stratified random sampling technique. Three hypotheses regarding the effect of LM on BP were examined.

Findings

The results empirically reveal that comprehensive implementation of LM practices is necessary. Also, this study unravels that high BP (in terms of profitability, sales and customer satisfaction) is dependent upon the comprehensive implementation of LM practices. In other words, LM practices are not recommended to be implemented as a subset.

Research limitations/implications

Although this study is free from the common method bias as an implication of self-reporting by single respondent from one company, future researchers should consider of collecting data from multiple individuals in one company. Additionally, due to the study conducted in limited industries and large manufacturing firms, the results may not be applicable in other industries as well as in small and medium enterprises.

Practical implications

This study has further confirmed and established the LM–BP relationship. In line with the complementarity theory, it provides an insight that all the LM practices should be implemented simultaneously in a holistic manner because they are mutually supportive. In such a situation, piecemeal adoption is highly not recommended.

Originality/value

This study emphasizes on how LM contributes to the superior BP. Meanwhile, little attention has been paid to investigate the LM and its implication on BP from a developing country standpoint. Thus, this study is initiated to fill the gap.

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International Journal of Lean Six Sigma, vol. 7 no. 2
Type: Research Article
ISSN: 2040-4166

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Article
Publication date: 2 March 2020

Eduardo Ortas and Isabel Gallego-Álvarez

This paper addresses the role of corporate social responsibility (CSR) performance as a potential mechanism for reducing firms' likelihood of engaging in tax aggressiveness (TAG)…

3313

Abstract

Purpose

This paper addresses the role of corporate social responsibility (CSR) performance as a potential mechanism for reducing firms' likelihood of engaging in tax aggressiveness (TAG). The paper also contributes to the existing literature by addressing the moderating effect of national cultures on the link between CSR performance and corporate TAG.

Design/methodology/approach

The focus is placed on an unbalanced panel of 2,696 companies distributed in 30 countries and seven economic sectors over the period of 2002–2014.

Findings

The results provide support for those companies achieving high corporate social performance (CSP), corporate environmental performance (CEP) and corporate governance performance (CGP) being less likely to engage in aggressive tax practices. Finally, the results identify some national cultural dimensions moderating the link between disaggregated measures of CSR performance and firms' TAG.

Research limitations/implications

The difficulty of accessing CSR and TAG data for non-listed companies could bias the data set towards a compliant company profile because of the higher visibility. In addition, the use of effective tax rates to examine firms' TAG should be interpreted with some caution.

Practical implications

The paper's findings provide unique and useful information for company stakeholders and managers aiming to address the factors that enhance firms' incentives to engage in aggressive tax practices.

Originality/value

This paper addresses the multidimensional nature of CSR performance by analysing the links between CSP, CEP and CGP and corporations' TAG. Furthermore, the research addresses the way in which national culture moderates the links between disaggregated measures of CSR performance and corporate TAG.

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Accounting, Auditing & Accountability Journal, vol. 33 no. 4
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 30 May 2019

Neysa L. Figueroa and Seneca Vaught

In attempts to defuse racial tensions on campus, higher education administrators have often commissioned special units and campus-wide initiatives. Historically, these commissions…

Abstract

In attempts to defuse racial tensions on campus, higher education administrators have often commissioned special units and campus-wide initiatives. Historically, these commissions often address racial challenges in higher education that impact both faculty and students. If designed and deployed carefully, these commissions can be very useful mechanisms to address sensitive racial, religious, and linguistic concerns on campus. Despite the prevalence of studies that discuss racial experiences on campus, far less scholarship has focused on the effectiveness of these commissions and the dialogic strategies that faculty of color have employed in their service.

This study draws on three major findings. First, the chapter explores why the presidential commission structure is a powerful mechanism for improving dialogue about racial and ethnic issues on campus. Former commissioners discuss its potential for addressing the complex and interlocking concerns of faculty, staff, and students of color. Second, although the commission’s structure is promising, we present numerous problems that require further attention. We discuss how the emphasis on dialogue and less dedication to targeted actions and policies may actually undermine the goals of commissions like these and further frustrate aggrieved faculty, staff, and students. Third, the chapter highlights successful and unsuccessful strategies for sustaining fruitful dialogue that lead to an increased understanding and acceptance of diverse viewpoints and perspectives. These findings have specific relevance for international faculty and faculty of color interested in ways to be more proactive in shaping existing programs, policies, and approaches to meet the diverse needs of university life.

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Diversity and Triumphs of Navigating the Terrain of Academe
Type: Book
ISBN: 978-1-78973-608-3

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Publication date: 6 May 2024

Ines Bouaziz Daoud and Amani Bouabdellah

This study aims to investigate the association between Corporate Social Responsibility (CSR) and tax avoidance, as well as the effect of earnings performance on this link. We…

Abstract

This study aims to investigate the association between Corporate Social Responsibility (CSR) and tax avoidance, as well as the effect of earnings performance on this link. We suggest a negative association between CSR and tax avoidance based on the Stakeholder Theory. We also suggest that earnings performance moderates this relationship. Based on a sample of 25 Tunisian firms during the years 2012–2017, data were gathered via annual reports of the companies, and a survey-questionnaire was used to gather CSR information. The research design uses ordinary least squares (OLS) regression to investigate the association between CSR and tax. In addition, the analysis is performed using panel data to account for heterogeneity at the individual level and over time. Using this research design, the study provides a comprehensive examination of the effect of CSR on tax avoidance among Tunisian companies over a 6-year period. According to our findings, companies that participate in CSR initiatives show less tax avoidance than those that do not. Moreover, in line with the Slack Resource Theory, for businesses with higher earnings, the negative link between CSR and tax avoidance is stronger. Our research demonstrates that businesses may utilize CSR to improve their standing in the community and lower the likelihood of tax avoidance. These results suggest that profitable firms may have more funds available to spend on CSR initiatives and, as a result, are more motivated to maintain a positive reputation by refraining from tax avoidance strategies.

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The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

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Article
Publication date: 30 August 2022

Ines Menchaoui and Chaima Hssouna

This study aims to analyze the relationship between a firm’s use of aggressive tax planning and board of directors (independence and size) and audit committee characteristics…

678

Abstract

Purpose

This study aims to analyze the relationship between a firm’s use of aggressive tax planning and board of directors (independence and size) and audit committee characteristics (independence and expertise).

Design/methodology/approach

This study used archival data from 35 non-financial firms’ French firms listed on the CAC 40 over a period of 5 years (2013–2018).

Findings

This study shows that measures of board size are negatively related to tax aggressiveness. A broader board helps reduce tax aggressiveness, as having more members can improve board performance. Indeed, more members can contribute to a better assessment of tax risks and detect risky tax strategies.

Research limitations/implications

The main limitation of this study is the small sample. The authors limited the observations to 2018 because the corporate tax rate in France changed in 2019. Such a time window casts homogeneity on the current study. Examining universal registration documents, it has been noted that companies have only recently become interested in disclosure of tax risk.

Practical implications

Knowing the characteristics of the board and audit committees can give a signal to stakeholders about the potential risk bearing on aggressive tax planning. This study provides evidence that could help the board governance committees integrate the right profiles and to raise awareness among the members of the board of directors and the audit committee to play their role (monitoring function or advisory function) about tax risk management.

Originality/value

According to the authors’ knowledge, this study is the first to provide empirical evidence regarding the effect of the board of directors and audit committee characteristics on tax aggressiveness.

Details

EuroMed Journal of Business, vol. 19 no. 3
Type: Research Article
ISSN: 1450-2194

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Article
Publication date: 4 August 2020

Carlos Serrano-Cinca, Beatriz Cuéllar-Fernández and Yolanda Fuertes-Callén

Many indicators attempt to measure the social performance of a company from different perspectives. Grounded in stakeholder theory, this paper aims to propose capitalising the…

438

Abstract

Purpose

Many indicators attempt to measure the social performance of a company from different perspectives. Grounded in stakeholder theory, this paper aims to propose capitalising the economic value distributed annually to society over a period of time, hereafter called a firm’s cumulative contribution to society (CCS). This can be done by including everything that stakeholders value; for example, payments of taxes, remuneration of employees, payments to suppliers and creditors, donations, dividends, research and development expenses and efforts to improve the environment.

Design/methodology/approach

First, this paper makes a methodological proposal about how to calculate the CCS and discusses potentials and shortcomings. Then, a set of hypotheses are formulated about the firm characteristics and country attributes that make the most positive contribution to society such as business models, financial performance, a country’s human development, income equality and the extent of its shadow economy. The authors also argue that a company that originally contributes to society will continue to do so because of the structural inertia faced by organisations. The hypotheses were validated with an empirical study conducted with a sample of 9,276 new-born European companies.

Findings

The most significant contributors to society are large, profitable companies, which are leveraged but solvent, with high asset turnover and high-profit margins and which are productive and pay high wages. Unfortunately, this win-win situation describes a small percentage of the explained variance, which can explain why social and financial performance sometimes do not go hand-in-hand. The paper identifies features of other types of companies that contribute to society, suggesting criteria for socially responsible investors. Country development favours the cumulative contribution that firms make to society.

Research limitations/implications

Most accounting systems do not collect all the information necessary to calculate a refined version of the indicator such as percentage of purchases from local suppliers, percentage of salaries for executives and disabled employees and percentage of financing from socially responsible financial entities. The authors encourage modification of the accounting systems to include those aspects.

Practical implications

This paper identifies several types of companies that contribute the most to society from a modest set of financial indicators. Socially responsible investors can estimate their contribution to society, devising new investment criteria.

Social implications

The paper identifies several types of companies that contribute the most to society from a modest set of financial indicators. Socially responsible investors can estimate their contribution to society, devising new investment criteria.

Originality/value

The paper makes two contributions, one methodological and the other empirical. By applying a financial methodology, the authors propose to capitalise the contributions of a company over a period of time. The empirical study identifies both firm and country characteristics that explain CCS.

Details

Sustainability Accounting, Management and Policy Journal, vol. 12 no. 1
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 28 October 2021

Jamel Chouaibi, Matteo Rossi and Nouha Abdessamed

The purpose of this paper is to examine the negative impact of corporate social responsibility (CSR), business ethics and responsible corporate governance on tax avoidance within…

3353

Abstract

Purpose

The purpose of this paper is to examine the negative impact of corporate social responsibility (CSR), business ethics and responsible corporate governance on tax avoidance within a sample of 119 French industrial companies from 2010 to 2019.

Design/methodology/approach

To test the current hypotheses of this study, the authors applied linear regressions with panel data using the Thomson Reuters ASSET4 database from a sample of 119 French companies over the period of 2010–2019.

Findings

The results show that companies with no conduction of CSR activities are more aggressive in the avoidance of taxes than others, confirming the idea that CSR could be seen as a facet of corporate culture that affects business corporate tax avoidance.

Practical implications

The results have interesting implications for investors and other partners who are interested in the business. Thus, for the government, to develop financial transparency, the improvement of the means of legal action such as the tax administration and the support of the action of civil society are pivotal to strengthen the legitimacy of tax.

Originality/value

This work is one of the studies that examine the effect of CSR, ethics and responsible governance on tax avoidance.

Details

Competitiveness Review: An International Business Journal , vol. 32 no. 3
Type: Research Article
ISSN: 1059-5422

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