This paper uses monthly payroll records for all Danish employees to identify widespread intertemporal shifting of labor income in response to a tax reform that significantly reduced the marginal tax rates for one-fourth ...

Despite the established importance of buyer-seller relationships on B-to-B markets, research to determine the differential effects that keep suppliers and customers in a relationship has been scarce. Referring to transaction ...

The development of Malay reserve land is a nationwide issue which can be overcome through better understanding of the existing barriers. While many barriers have been examined, the challenges relating to land owner ...

This study examines the competency requirements for successful performance, and their perceived importance, for human resource (HR) practitioners in domestic firms and multinational enterprises (MNEs). In contrast to most ...

This paper reports preliminary findings on what are current practices in the audit consideration of environmental matters in financial reports. It also reports on auditors’ perceptions of their responsibility for verifying ...

This paper explores the question of the deservingness of the rich, focussing on the factors that inform and influence public opinion. A growing body of literature notes that, while the question of the deservingness of the ...

The financial crisis has been the topic of recent financial debate and the motivation behind initiatives to tighten the regulations governing the financial sector. In New Zealand the financial crisis reached its height in ...

This article examined the research question “How do entrepreneurs experience grief when their venture fails?” This question was addressed using a qualitative methodology with the intent of theory building. Rich descriptions ...

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This paper reports a replication of Broniarczyk and Alba’s study on the influence of brand-specific associations on brand extensions. The results broadly support the original study showing brand-specific associations ...