Journal of Entrepreneurship, Business and Economics

1-14

Authors: Constantinos Challoumis

This paper is about the costs of the enterprises to the tax system. Thence, we have an analysis of the impact factor of the tax revenues of the countries subject to the costs of companies on the tax system. Thereupon from the view of the level of influence of the enterprises which participate in controlled transactions of transfer pricing to the global tax revenue, it is plausible to identify the impact factor of costs, when there exists that factor with the case which that factor is avoided. The impact factor of costs in combination with the tax revenues is determined through the Q.E. method and the R.B.Q. model. Inasmuch as, is defined as the behavior of the tax system subject to the capital of the tax system. Then a quantitative simulation is used as a methodology for this work, to define the impact of costs on the enterprises.

54-76

Authors: Dung Nguyen-Van, Chia-Hua Chang

The study explores the direct effects of organizational innovation and R&D (research and development) and the complementary effect of these two factors on the likelihood of innovation at a higher degree of radicalness in ASEAN. This research focus is important as little is known about the role of organizational innovation and the combination of this type of innovation with R&D for product innovation efforts. The study uses cross-sectional data from the World Bank’s Enterprise Survey in 2015-2016 and a generalized ordered logit model to address the common limitation of the standard ordered logit model in estimation. The findings show that both organizational innovation and R&D have significantly positive effects on the possibility of innovation at a higher degree of radicalness. The positive complementary effect of organizational innovation and R&D is also supported. The practical implications emphasize that ASEAN firms should devote more resources to organizational innovation and R&D to boost their product innovation performance.

89-120

Authors: Fatemeh Sharafi Farzad, Yashar Salamzadeh, Azlan Bin Amran, Ashkan Hafezalkotob

We know that saving lives of people is the most important issue during COVID-19 crisis, but we should not forget that due to this crisis, the quality of life for many people will change and new social needs will appear and we must be prepared for that. The main purpose of this research is to find out the areas, which are the most affected ones by the pandemic and have a direct impact on citizens’ lives. This research is a quantitative study, which plans to use the opinions of business and management graduates in Iran to present the status of affected fields of better life index by COVID-19 crisis. A fuzzy TOPSIS method is used here to do this ranking. This research has ranked the most affected indicators of better life index by COVID-19 pandemic. In addition, the profile of this impact including the indicators of better life index and their change is also presented in this research. We found out that most affected indicators are Income, jobs, health, life satisfaction and education, respectively. The output of this research can be used for policy makers to start providing support on policies, infrastructures and social innovations on the most affected dimensions in order to reduce the impact of this pandemic on citizens’ everyday life and their quality of life. Also using fuzzy TOPSIS in recognizing the most affected dimensions of quality of life of citizens is a theoretical implication of this research for similar ideas of future researchers. This study is a pioneer in investigating the effects of COVID-19 pandemic on dimensions of life quality of citizens. Also linking the better life index, as a comprehensive index, which has a direct impact on people’s lives to social innovation is another novelty of this research. As it opens a new window for social innovators to know how they can use their innovation capacity to have higher impact on society by shedding light on the main challenges occurred in people’s lives. In this research we have decided to use primary data on perceptions of citizens as waiting to get the official secondary data might take long and, on that time, we might be deep in these societal problems and it might be late to make new directions on them.

144-179

Authors: Norfarah Nordin, Siti-Nabiha Abdul Khalid, Nader Ale Ibrahim, Mohd Ali Samsudin

There is a wide collection of journal articles and academic discourse on family firms’ social capital. However, the focus on the comprehensive synthesis of the collections is limited. The lack of efforts to synthesize the issue of family firms’ social capital focuses on emerging economies further limiting the utility of the literature. Despite the various differences between family firms in developed and emerging economies; no attempt was undertaken to separate the different insights and issues between the two different contexts. Thus, this article focusing on emerging economies is an attempt to bridge this gap in the literature. Consequently, to provide a review on researches that focus on family firm’s social capital in emerging economies, Bibliometric analysis is used to provide quantitative insights. The qualitative insights are generated from a systematic literature review. Journal articles are retrieved as data to achieve these objectives. The time frame of literature extraction is from 1960 to the year 2018. Data is extracted from WOS and Scopus indexed database yielding 288 documents. After manual scrutinizing the content, only 31 (10.8%) of the cited literature is on the family firm social capital related issue. The paper finds that there is an increasing trend in the number of family firms’ social capital study in the context of the emerging economies. The highly cited articles are published by Deephouse and Jaskiewicz (2013) in the Journal of Management Studies with 179 citations, and Khavul et al. (2009) in the Entrepreneurship: Theory and Practice with 140 citations. The findings provide a collection of evidence about the focus, variables, and theories used from credible sources of the family firms’ social capital studies.