Since the initial application in Spain of the tax effect accounting method based on the international accounting standards (IAS 12 income tax) in 1990, very few empirical studies have examined whether this method provides significant information for decision making. The paper analyses the fiscal...

Analysis of entrepreneurs' motives in the framework of organizational behavior theory is a popular research area regarding female entrepreneurship. This study analyzes women entrepreneurs' motives (propensity for risk, finding a work–life balance, desire to develop business skills, need to...