This study explores how individual moral philosophies influence accountants' ethical perceptions of earnings management risk, addressing the broader question of how moral reasoning interacts with the cultural environment in shaping financial reporting decisions. Although accounting standards...

This paper studies the effects of income taxation on entrepreneurship, empirically and in a structural macro model with entrepreneurial choice. Combining state-level tax data with household and firm data we document that higher and more progressive taxation has a strong negative impact on...

The aim of the article is the quantification of the effect size of business risks in the context of small and medium-sized enterprises' (SMEs) sustainability according to gender. Data collection was carried out in the period 12/2022-01/2023 using the CAWI methodology. 1,090 owners and managers...