Use Of Structural Equation Modeling Research Articles

The Relationship between IT Integration, Organizational Culture, and Supply Chain Performance

IT integration plays an important role in boosting supply chain performance (SCP) in today’s dynamic organizational environment. It becomes easier for real-time data sharing, collaboration, and communication among supply chain participants. However, the prevailing organizational culture has a considerable impact on how effective IT integration exists, as it can either help or hinder the adoption and exploitation of IT integration. The relationship between SCP, organizational culture, and IT integration is examined in this study. Measurement model assurance and research hypothesis examination are accomplished through the use of structural equation modeling (SEM). 90 manufacturing firms are surveyed for this research online. This analysis employs regression analysis and an ANOVA test that confirms the significant correlation between IT integration, organizational culture, and SCP. The results and findings show that supply chain performance and IT integration are positively correlated, highlighting the fact that the impact of IT integration is increased by an encouraging organizational culture that values adaptability, teamwork, and continuous learning. (β=0.50,0.45,0.35,and 0.30,p<0.001) provide strong evidence in favor of hypotheses 1–4. The study finds that SCP is greatly improved by successful IT integration, but the effectiveness of the integration is heavily dependent on an organizational culture that encourages flexibility and teamwork.

Factors affecting the intention to prepare for flash floods in the Philippines

The Philippines is constantly exposed to natural disasters, especially flooding, which causes immense damage to properties and casualties because of its geographical location. For years, numerous typhoons have passed which caused several flash floods. Therefore, it is crucial to investigate the preparedness intentions of Filipinos for flash floods. This study employed an integrated framework of the extended protection motivation theory and theory of planned behavior to identify determinants influencing the intention for flash flood mitigation in the Philippines. In total, 400 individuals willingly answered the online questionnaire administered using purposive sampling. Through the use of structural equation modeling (SEM), knowledge on flash floods, perceived severity, perceived vulnerability, experience on flash floods, and subjective norm were revealed as indicators of intention to prepare. Moreover, the analysis revealed that attitude and perceived behavioral control did not influence the preparation intentions of Filipinos. Based on the output, it was observed that individuals had experienced destructive flash floods in the past, wherein their houses were destroyed and damaged. People presented traumatized experience and left as vulnerable to flash flood since it is an uncontrollable natural disaster, leading to greater intention as family and friends are also perceived as vulnerable. People acknowledge that flash floods create a substantial threat to human life and livelihood, often resulting in casualties and death. Relating to the implications, this study innovatively developed a mitigation plan and risk matrix. The results of this study can contribute to current research on disaster mitigation in the Philippines and offer significant insights for policymakers since this is currently being developed. In addition, future researchers can utilize and extend the results of this research to assess preparedness intentions for other natural disasters.

Accounting Information System and Financial Reporting Quality of Quoted Service Companies in Nigeria

AIS is seen as a significant organizational mechanism but it can only be of benefit to organizational operations, including the Quality of Financial Reporting (QFR) produced if the right factors are well integrated and operated harmoniously. Therefore, the study examined AIS and QFR of listed service companies in Nigeria. The study adopted cross-sectional survey research design. Primary data was employed through a questionnaire which was administered on 256 respondents. Variables used included Information Quality (IQ), Service Quality (SERVQ), faithful representation, relevance, understandability and timeliness. The study adopted the use of structural equation modeling for data analysis. The findings revealed that IQ has a significant effect on QFR while SERVQ has no significant and negative effect on QFR. It is therefore recommended that organizations should ensure that they maintain good information quality which should start from the point of data collection from different sources to the point of final preparation of the financial reports.

Stakeholder pressure and SMEs sustainability information disclosures: why perceived benefits and sustainability knowledge matter

Purpose Sustainability research has become important than ever, due to the visible effects of business operations on the environment, and the increasing green consciousness among the various stakeholder groups. These stakeholder groups mount pressure on organizations, to inculcate sustainable practices in their operations. In light of the stakeholder-resource-based view, this paper aims to examine the direct effect of stakeholder pressure on sustainability information disclosures. The mediation effect of perceived benefits in the nexus amidst stakeholder pressure and sustainability information disclosures was also assessed. Lastly, the paper assessed the moderation effect of sustainability knowledge in the nexus between perceived benefits and sustainability information disclosures. Design/methodology/approach This research is quantitative in nature. Structured questionnaire was deployed as the data collection tool. Small and Medium Enterprises in Ghana formed the population. Data set from 258 Ghanaian small and medium enterprises was analyzed by the use of structural equation modeling. Findings Contrary to expectation, the study revealed that the effect of stakeholder pressure on sustainability information disclosures is positive, but statistically insignificant. The nexus between stakeholder pressure and sustainability information disclosures was revealed to be fully mediated by perceived benefits. Lastly, sustainability knowledge was revealed to positively moderate the relationship amidst perceived benefits and sustainability information disclosures. Originality/value This paper contributes to sustainability literature by demonstrating how stakeholder pressure influences sustainability information disclosures in the context of small and medium enterprises in an emerging economy.

EXAMINING THE CONTRIBUTIONS OF BRAND IMAGE AND PERCEIVED QUALITY TO CUSTOMER LOYALTY THROUGH SATISFACTION AND TRUST

This research aims to evaluate interconnection between brand trust, brand image, customer satisfaction, customer loyalty and perceived quality among 350 reputable brands customers. Thus, study proposes the use of Structural Equation Modeling (SEM) to examine these constructs and their relationship in the context of customer loyalty. The analysis of internal consistency reveals that all constructs are highly reliable with Cronbach’s Alpha values greater than 0.70. Validity analysis, using the Heterotrait-Monotrait Ratio (HTMT), ensures distinctiveness amid constructs. SEM results show significant positive effects: brand trust and brand image both enhance customer satisfaction and loyalty, while the perceived quality positively influences both satisfaction & loyalty. Moreover, customer satisfaction mediates the impact of brand image and perceived quality on customer loyalty. Additionally, the study examines moderating variables, finding that some significantly affect customer loyalty. These findings provide actionable insights for the managers in manufacturing SMEs, emphasizing importance of building brand trust and image, ensuring high perceived quality and fostering the customer satisfaction to cultivate the customer loyalty.

Remote employee work performance in the meta COVID-19 era: evidence from Greece

PurposeBy drawing on the reciprocity norm and the employee engagement theory, the aim of this study is to investigate the influence of workplace characteristics (e.g. individual, job, group and organizational levels) on remote employee work performance (i.e. task, adaptive and proactive) and to examine the potential role of work engagement.Design/methodology/approachData were collected through a phased investigation in a branch of a multinational telecommunication company located in Greece. The research was carried out from September 2022 to December 2022. Firstly, 364 exclusively remote employees completed questionnaires examining work-related characteristics (i.e. change self-efficacy, work autonomy and perceived organizational support (POS)) as well as their work engagement. Consequently, their supervisors evaluated their work performance. The research model was tested with the use of structural equation modeling (SEM).FindingsThe research findings suggest that change self-efficacy, work autonomy, support from supervisors and organizational support positively influence employee work engagement as well as that work engagement mediates the relationship among change self-efficacy, support from supervisors, organizational support and employee work performance (i.e. task and adaptive). Theoretical and practical implications of these findings are discussed.Practical implicationsThe results indicate that if organizations manage to influence positively their employees’ work engagement by providing them with the necessary conditions and support (i.e. individual, group and organizational levels), they may increase their work performance in changing and complex times.Originality/valueThe research findings provide new insights into how workplace characteristics and work engagement may influence employee performance during turbulent times. The originality of this study lies in the finding that employees’ work engagement mediates the relationship among change self-efficacy, support from supervisors, organizational support and employee work performance (i.e. task and adaptive). Further, the study refers to exclusively remote employees, and it was conducted in the meta coronavirus 2019 (COVID-19) era.

Resilient green infrastructure: Navigating environmental resistance for sustainable development, social mobility in climate change policy

This study explores the complex dynamics of environmental resistance, policy stability, skill development, and green initiatives in light of the growing worldwide concerns about climate change. COP27 and the G20 Summit show that as microcosm of the global discourse, provides a unique opportunity to study it. This research sought to thoroughly investigate, the links among green infrastructure, green technological innovation, policy stability, skill development, and their combined effects on social mobility and climate change (Case-1), it also discusses the global talk on climate change in COP27 and G20 (Case-2). In Case-1 data were analyzed through the use of structural equation modeling (SEM) by adopting a quantitative approach, and in Case-2 data were analyzed using theme analysis by applying a qualitative approach. Using a mixed-method research approach, the study surveyed 375 locals living close to the CPEC corridor quantitatively and interviewed ten important stakeholders, including elected officials, environmental activists, and community leaders, qualitatively. The survey highlighted the complex perspectives and experiences of citizens with green programs and environmental legislation in the CPEC zone. The study revealed the perceptions and experiences of residents regarding green initiatives and environmental policies within the CPEC region. Key stakeholders provided valuable insights into policy formulation and ongoing environmental sustainability efforts. The analysis unveiled intricate relationships between green infrastructure, technological innovation, policy stability, skill development, and their collective impact on climate change and social mobility. Notably, the study identified a critical research gap in understanding these dynamics within regions undergoing substantial economic development. Policy formulation and continuing environmental sustainability efforts were aided by key stakeholders' ideas. Green infrastructure, technological innovation, policy stability, skill development, and their overall influence on climate change and social mobility were all examined. Notably, the study found a critical research vacuum in understanding these processes inside rapidly developing economies. Policymakers, environmental groups, and communities managing the fine line between economic success and environmental responsibility will find great value in the findings. This study is unique because it examines issues on climate change from a local perspective in a region that is rapidly developing economically, it also adds value to the climate change challenges on the global level. This study presents a substantial theoretical contribution by examining the intricate interactions among environmental opposition, policy stability, skill development, and green initiatives within the CPEC against the backdrop of global climate change concerns.

THE ROLE OF SELF EFFICACY IN IMPROVING EMPLOYEE PERFORMANCE SUPPORTED BY ORGANIZATIONAL CULTURE AND CAREER DEVELOPMENT

This study aims to find out the influence of organizational culture, career development development, and self-efficacy on employee performance. The population in this study is all employees of the Tirta Darma Ayu Indramayu Regional Drinking Water Company (PDAM) which totals 146 people, with a sample of 110 people. The method used in this study uses one of the saturated sampling techniques. To analyze the data, the use of Structural Equation Modeling (SEM) in model creation as well as hypothesis testing in PLS 3.0 statistical software. The two main parameters built are to test the validity of the construct (convergent and discriminatory validity) and the internal consistency of the construct (reliability). After that, perform bootstrapping tests to get the test results for each hypothesis. The results of this study show that the Self-efficacy Variable (X1) partially has a positive or significant effect on the performance of employees (Y) at the Indramayu Regional Drinking Water Company. The Organizational Culture Variable (X2) partially has a positive or significant effect on the performance of employees (Y) at the Indramayu Regional Drinking Water Company The Career Development Variable (X3) partially has a positive or significant effect on the performance of employees (Y) at the Indramayu Regional Drinking Water Company.

Revolutionizing education: unleashing the power of social media in Saudi Arabian public universities

This study examines the influence of social media on learning and education inside higher education institutions in Saudi Arabia. This study attempts to utilize the e-learning acceptance model (e-LAM) in order to identify some of the variables that impact Saudi students’ inclination to utilize social media for educational purposes at higher learning institutions in Saudi Arabia. The e-LAM draws on a number of different theoretical viewpoints in order to present a more comprehensive picture of the variables that encourage the use of social media in learning and education in Saudi Arabian higher education institutions while students are enrolled in universities. The study’s survey was completed by 369 undergraduates’ participants enrolled in various academic programs and different educational levels. With the use of structural equation modeling, the analysis was carried out in order to investigate the correlations that existed between the variables that were stated in the conceptual model. Social media adoption intentions in Saudi Arabian higher education institutions were found to be significantly related to performance and self, supporting hypotheses 3 and 4, while communication functionality (COM) and effort (E) were found to be not significant towards Saudi Arabian students’ intentions to adopt social media, thus rejecting hypotheses 1 and 2.

The Influence of Leadership and Work Environment on Employee Performance Mediated by Job Satisfaction and Work Motivation in Pegunungan Bintang Regency's Regional Apparatus Organizations

Aims: Understanding the links between leadership, job satisfaction, work motivation, and employee performance is vital. Effective leadership shapes culture, direction, and employee engagement. Analyzing how leadership influences these factors helps identify areas for improvement, fostering stronger leadership practices and enhancing organizational outcomes. This study aims to comprehensively examine the intricate interplay between leadership, job satisfaction, work motivation, and employee performance within the context of the workplace environment. By investigating the direct and indirect effects of leadership, job satisfaction, and work motivation on employee performance, the research seeks to shed light on the underlying mechanisms that shape organizational outcomes. Furthermore, this study intends to explore how the work environment influences job satisfaction, work motivation, and ultimately, employee performance, offering valuable insights for enhancing workplace dynamics and fostering employee well-being and productivity. Study Design: Mention the design of the study here. Place and Duration of Study: Location to research eight Regional Apparatus Organizations of Pegunungan Bintang Regency whose office address is Jl. Kutdol, Oksibil, Kotdol, Oksibil, Pegunungan Bintang Regency, Papua. the object studied is an employee / ASN who works in the work environment of the Regional Equipment Organization of Pegunungan Bintang Regency. This research will be conducted in 2023 at the Regional Apparatus Organization of Pegunungan Bintang District. Methodology: The data analysis method used in explaining is obtained from field research, based on the proposed hypothesis there are two analytical methods to be used, namely descriptive statistical analysis methods and inferential statistical analysis through the use of Structural Equation Modeling (SEM). Results: The study conducted in regional apparatus organizations in Pegunungan Bintang Regency revealed significant findings. Firstly, it demonstrated that effective leadership positively influences employee job satisfaction. This influence extends to job motivation, wherein leadership plays a pivotal role in fostering a conducive work environment. Moreover, the research emphasized the crucial link between the work environment and employee job satisfaction. A clean and comfortable workspace not only enhances job satisfaction but also stimulates work motivation, thereby improving overall employee performance. Conclusion: Furthermore, job satisfaction was identified as a key determinant of employee motivation within the organizational context. This motivation, in turn, catalyzes enhanced performance. The study underscores the intricate interplay between job satisfaction, work motivation, and employee performance, highlighting the importance of a supportive work environment and effective leadership in driving organizational success in Pegunungan Bintang Regency's regional apparatus organizations.

A Longitudinal Analysis of the Impact of Digital Technologies on Sustainable Food Production and Consumption in the European Union.

In today's landscape, digital technologies hold immense potential in tackling challenges associated with food sustainability. This study aims to contextualize a broader investigation of food sustainability and digitalization within the agricultural sector. Its objective is to explore the influence of digital technologies on sustainable food production and consumption, particularly examining relationships among digital technologies, municipal waste, agricultural output, nitrogen emissions, methane emissions from agriculture, and Goal 12 Responsible Consumption and Production (SDG12). Through the use of Structural Equation Modeling, the empirical investigation scrutinizes the relationships between digital technology use and critical variables linked to food sustainability in a longitudinal analysis. The results highlight the significant impact of extensive digital technology use on municipal waste, sustainable production, and consumption, indirectly influencing greenhouse gas (GHG) emissions. Empirical research findings reveal a negative influence of digital technologies on responsible consumption and production (path coefficient -0.349, p values < 0.001), suggesting an impact of digital technologies on diminishing sustainability in consumption and production. The relationship between digital technologies and municipal solid waste is also negative (path coefficient -0.360, p values < 0.001), suggesting that the use of digital technologies can contribute to reducing the amount of municipal solid waste. Digitalization has the potential to improve the sustainability of supply chains by reducing resource consumption and greenhouse gas emissions associated with production and distribution operations.

Does the transition to a circular economy contribute to business resilience and transformation? Evidence from SMEs

The implementation of the circular economy in companies undoubtedly requires a transition of their business systems towards more environmentally oriented ones. However, there is a lack of empirical research on the topic in the micro-level. Based on a sample of 404 managers with positions of responsibility in SMEs that are in transition towards a circular economy, this paper analyses at the micro level, through the use of structural equation modelling, how internal and external drivers contribute to this transition process and, at the same time, how the process itself impacts the resilience of the company and, consequently, its transformation process. The obtained results contribute to the literature by observing that internal factors carry more weight than external factors when implementing the CE transition. They illustrate how resilience derived from the CE transition can foster transformative change and demonstrate the CE's impact beyond environmental sustainability, extending its influence into strategic management and organizational fields.

Barriers to collaboration among female technical university administrators

PurposeThe purpose of the study is to identify barriers to collaboration among female administrators at a Ghanaian technical university (TU), based on the social identity theory (SIT).Design/methodology/approachA mixed-method approach was adopted, integrating qualitative interviews of 15 female administrators and completing structured questionnaires from 117 randomly sampled female administrators. The SIT, as the analytical framework, identified themes emerging from the data on barriers to collaboration among female administrators. While exploratory factor analysis identified measures of factors hindering collaborations, the use of structural equation modeling (SEM) enabled the confirmation of relationships among the barriers to collaboration with female administrators.FindingsThere existed statistically significant relationships between four of the barriers: intergroup relations conflict, trust with stakeholders and among females and structural barriers (SBs). For the quantitative analysis, it was found that SBs, intergroup relations, conflict and trust were statistically significant except for weak cultures. For the qualitative, results showed that SBs, lack of trust with stakeholders and among females and intergroup conflict hinder collaboration.Research limitations/implicationsThe study has a limited scope in using only one TU and focusing on a particular gender. The implications of this research will enrich the literature on barriers to female administrative collaboration in technical education based on the SIT.Practical implicationsPromoting administrative collaborations in the TU will ensure sustainability and efficient administrative systems.Social implicationsInstitutional policies should include gender inclusivity and equality on networking opportunities and provide mentorship programs for efficient administrative systems.Originality/valueWe used the SIT to determine barriers to collaboration among female administrators in a technical education institution, and the mixed methodology added a unique dimension to the study.

The authentic leader in times of crises: a portrait of the effects of authentic leadership on the well-being of its employees during the COVID-19 pandemic

Purpose: The pandemic caused by the new new-sars-cov-2 variant significantly modified working conditions. In this context of crisis, leaders have come to occupy an even more sensitive and strategic place for companies. In this way, this article intended to study how an authentic leadership style could influence employees during the pandemic caused by COVID-19. Methodology: We used a quantitative approach. More specifically, through Structural Equation Modeling, by the SmartPLS 3.0 software, we analyzed data from a survey conducted with 1142 participants. Findings: The results show that organizations led by leaders who are considered authentic by their employees are more likely to take particular actions during the COVID-19 pandemic, which contributed to reducing work stress. Additionally, the presence of an authentic leader presents a direct influence on the professional stress levels decreasing of the respondents. Originality: Several studies have analyzed professional contexts during the COVID-19 pandemic, but they have made little correlation with the adopted leadership style, as in this study. In addition, the scope of the sample and the use of Structural Equation Modeling make the article unique.

Can restaurants achieve customer retention through CSR?

The objective of this study is to establish a comprehensive framework that combines the four dimensions of Corporate Social Responsibility (CSR) (Economic, Legal, Ethical, and Philanthropic Responsibility) with Environmental Responsibility. Additionally, the study seeks to assess the role of Corporate Image (CI) in mediating the impact of aspects of CSR on Customer Retention with the use of structural equation modeling (SEM) to test the hypothesized conceptual framework. A total of 217 questionnaires were successfully gathered through an online platform from customers who patronized restaurants in the city of Tehran. The findings indicate that the legal, ethical, philanthropic, and environmental components have a favorable and considerable impact on CI. Moreover, the impact of the five dimensions of CSR on customer retention is mediated by the perception of the CI. This study provides a valuable contribution by expanding upon Carroll's dimensions that included environmental responsibility, and demonstrating that the inclusion of this factor can also enhance company image. Going forward managers may acquire the knowledge that enhances their environmental responsibilities can concurrently contribute to the enhancement of CI and positively impact customer retention.

Determining Factors Influencing Collegiate Players' Intention to Pursue a Professional Career.

The rise of professional careers in playing sports has been seen in the recent generation. Ranging from traditional sports to recent e-games, it can be seen that student athletes are not only considering these as motivational factors for education, but also as future career paths. This study aims to fill the knowledge gap about the factors influencing college athletes' aspirations to play professionally. The study examines the complex web of athlete decision-making by utilizing the extended Theory of Planned Behavior (TPB) and analyzing the roles of motivational factors, self-efficacy, affective behavior, and behavioral domains. With the use of structural equation modeling, the study deciphers the intricate links, emphasizing the critical role that attitude plays in affective behavior. It emphasizes how much optimism and self-efficacy shape an athlete's behavior and subsequent pursuit of professional careers. The current research provides a benchmark for future studies exploring student athletes' career goals. This research adds understanding to the knowledge gap regarding the complex decision-making procedures of aspiring professional athletes. Both theoretical and practical implications are provided based on the results of the study, which stakeholders and institutions may consider for student athletes wanting to pursue a professional sports career.

The Impact of Entrepreneurial Bricolage on Sustainable Entrepreneurship: Exploring the Role of Frugal Innovation

This study aims to investigate the determinants that impact sustainable entrepreneurship within the entrepreneurial community in Pakistan. The convergence of globalization and increased consciousness regarding sustainable development has generated tremendous ambition, zeal, and curiosity regarding the course of sustainable entrepreneurship. With these conditions, the study's goal is to investigate potential predictive factors that promote sustainable entrepreneurship among Pakistani entrepreneurs. This research investigated the relationship between entrepreneurial bricolage and sustainable entrepreneurship by employing a frugal innovation as mediators. Through the use of structural equation modelling with partial least squares, 392 responses to a Pakistani survey instrument were analyzed. The findings of this study suggest that there is a relationship between entrepreneurial bricolage and the level of sustainable entrepreneurship. This relationship is mediated by the function of frugal innovation. This research emphasizes the significance of sustainable entrepreneurship in light of the increased environmental and societal consciousness among consumers, as well as global regulations pertaining to environmental safeguarding.

Exploring the roles of academic expectation stress, adaptive coping, and academic resilience on perceived English proficiency

This study aims to examine and analyze a research model comprising three latent variables (academic expectation stress, adaptive coping, and academic resilience) to gain insights into the perceived English proficiency of EFL (English as a foreign language) learners. These variables have been overlooked in previous literature despite their importance in understanding learning outcomes. A total of 395 undergraduate students from a Taiwanese university participated in this study. Through the use of structural equation modeling, the hypotheses in the research model were tested. The findings of this research are as follows: (1) Academic expectation stress has a significant and negative impact on EFL learners’ perceived English proficiency; (2) Academic resilience positively predicts EFL learners’ perceived English proficiency; (3) Academic resilience mediates the relationship between academic expectation stress and perceived English proficiency; (4) Adaptive coping mediates the relationship between academic expectation stress and academic resilience. These results add valuable insights to the existing literature in EFL teaching and learning, shedding light on the dynamics of these variables.

Causal Effects of Time-Varying Exposures: A Comparison of Structural Equation Modeling and Marginal Structural Models in Cross-Lagged Panel Research

The use of structural equation models for causal inference from panel data is critiqued in the causal inference literature for unnecessarily relying on a large number of parametric assumptions, and alternative methods originating from the potential outcomes framework have been recommended, such as inverse probability weighting (IPW) estimation of marginal structural models (MSMs). To better understand this criticism, we describe three phases of causal research. We explain (differences in) the assumptions that are made throughout these phases for structural equation modeling (SEM) and IPW-MSM approaches using an empirical example. Second, using simulations we compare the finite sample performance of SEM and IPW-MSM for the estimation of time-varying exposure effects on an end-of-study outcome under violations of parametric assumptions. Although increased reliance on parametric assumptions does not always translate to increased bias (even under model misspecification), researchers are still well-advised to acquaint themselves with causal methods from the potential outcomes framework.

Assessing the Role of Services, Incentives and Tax Knowledge Moderation on Tax Compliance

Objective: This research aims to investigate the impact of tax services and tax incentive policies on the level of tax compliance, by considering the tax knowledge factor as a moderating variable.&#x0D; Time and Place of Research: Participants involved in this research are MSMEs who specialize in selling used cars in the Tangerang area and its surroundings. This research uses a quantitative approach by distributing surveys to 250 used car entrepreneurs in the Tangerang area and surrounding areas 2024.&#x0D; Methods: The data collection procedure using non-probability sampling involves the use of convenience sampling to distribute it. The analytical method used in this research involves the use of Structural Equation Modeling (SEM) techniques utilizing smart PLS 3 software.&#x0D; Conclusion: The findings from this research indicate that tax services do not make a positive contribution to tax compliance. However, tax incentives have a significant impact on the willingness to comply with tax obligations. Understanding taxes cannot influence the relationship between tax services and tax compliance, or between tax incentives and tax compliance. In addition, knowledge about taxes cannot influence the relationship between tax services and tax compliance, nor between tax incentives and tax compliance.