European Research on Management and Business Economics最新文献

Compliance with base erosion and profit shifting action 13: Insights from tax consultants and tax officials

IF 7.1 3区管理学

European Research on Management and Business Economics Pub Date : 2025-01-01 DOI: 10.1016/j.iedeen.2024.100267

Annelies Roggeman, Leila Aro-Sati, Isabelle Verleyen

{"title":"Compliance with base erosion and profit shifting action 13: Insights from tax consultants and tax officials","authors":"Annelies Roggeman, Leila Aro-Sati, Isabelle Verleyen","doi":"10.1016/j.iedeen.2024.100267","DOIUrl":"10.1016/j.iedeen.2024.100267","url":null,"abstract":"<div><div>To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of information with tax authorities. Interviewing senior-level transfer pricing advisors and tax officials, we investigate how and why multinational enterprises (MNEs) respond to this new regulation. By conducting this research, we contribute to the scarce literature assessing the impact of tax disclosure to tax authorities and, specifically, the implications of BEPS 13. The study finds that MNEs attach more importance to tax compliance and are more averse towards tax avoidance, which is mainly driven by higher audit pressure. Additionally, MNEs experience additional costs to comply with the different implementations in countries, centralise tax data with IT systems within the organisation, and set up multilateral Advance Pricing Arrangements (APAs) and Mutual Agreement Procedures (MAPs). To avoid (other forms of) tax avoidance being considered by companies, policymakers should address these concerns of increased compliance costs.</div></div>","PeriodicalId":45796,"journal":{"name":"European Research on Management and Business Economics","volume":"31 1","pages":"Article 100267"},"PeriodicalIF":7.1,"publicationDate":"2025-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143176027","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ClosingGap: Driving social change in gender equality

IF 7.1 3区管理学

European Research on Management and Business Economics Pub Date : 2025-01-01 DOI: 10.1016/j.iedeen.2024.100263

Antonio Baraybar-Fernández , Sandro Arrufat-Martín , Eduardo Arrufat-Reboso

引用次数: 0

Examine the factors influencing the behavioral intention to use social commerce adoption and the role of AI in SC adoption

IF 7.1 3区管理学

European Research on Management and Business Economics Pub Date : 2025-01-01 DOI: 10.1016/j.iedeen.2024.100268

Shahzad Sadiq, Jia Kaiwei, Ihsan Aman, Muhammad Mansab

{"title":"Examine the factors influencing the behavioral intention to use social commerce adoption and the role of AI in SC adoption","authors":"Shahzad Sadiq, Jia Kaiwei, Ihsan Aman, Muhammad Mansab","doi":"10.1016/j.iedeen.2024.100268","DOIUrl":"10.1016/j.iedeen.2024.100268","url":null,"abstract":"<div><div>This study examines both technological and human perspectives on social commerce platform adoption. It analyzes user interactions, social networks, and peer recommendations to investigate the influence of social factors on adoption decisions. Furthermore, it examines how artificial intelligence is used to adapt social commerce. This study uses UTAUT2 and Social Cognitive theory to develop a consumer adoption model. Data were collected primarily through survey questionnaires. Structural equation modeling and confirmatory factor analysis were used to examine data from 460 respondents from different countries. According to the findings, consumers adopt social commerce platforms if they believe they are convenient and easy to use, supporting the theories of the Unified Theory of Acceptance and Use of Technology 2 and Social Cognitive theory. Behavioural intentions are influenced by social influence, habit, hedonic motivation, and AI-related experience, and trust moderates the effects.</div><div>AI tools, such as chatbots and recommendation engines, can target certain consumer categories better by leveraging insights on behavioural factors influencing SC adoption. Several AI-enabled tools, such as chatbots, AI user experiences, personalized suggestions, and intelligent algorithms, are changing how players engage with SC platforms. This study will offer a novel perspective on how AI affects users' behaviour by examining the relationship between AI technology and SC adoption.</div></div>","PeriodicalId":45796,"journal":{"name":"European Research on Management and Business Economics","volume":"31 1","pages":"Article 100268"},"PeriodicalIF":7.1,"publicationDate":"2025-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143176028","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Exploring the decision-making for entrepreneurship in social commerce: The influence of startups and social media

IF 7.1 3区管理学

European Research on Management and Business Economics Pub Date : 2025-01-01 DOI: 10.1016/j.iedeen.2025.100270

Anne Yenching Liu , Sungmin Lin

{"title":"Exploring the decision-making for entrepreneurship in social commerce: The influence of startups and social media","authors":"Anne Yenching Liu , Sungmin Lin","doi":"10.1016/j.iedeen.2025.100270","DOIUrl":"10.1016/j.iedeen.2025.100270","url":null,"abstract":"<div><div>This study investigates the motivations that drive individuals to initiate startup businesses using social media, in response to the need to understand the perspectives of social commerce enterprises. Employing the elaboration likelihood model, this study explores the influence of entrepreneurial information and social media on individuals’ decisions to venture into social media entrepreneurship. The findings reveal that entrepreneurial attitudes are significantly influenced by startups’ perceived feasibility and desirability in addition to the perceived usefulness and ease of use of social media, while positive perceptions of social media have a more significant influence on attitudes toward entrepreneurship. The results also demonstrate that entrepreneurial intentions are influenced by attitudes and perceived control, but not subjective norms. The findings contribute to establishing a more comprehensive theoretical framework in entrepreneurship by addressing the decision-making complexity involved in motivating entrepreneurs to start social commerce businesses.</div></div>","PeriodicalId":45796,"journal":{"name":"European Research on Management and Business Economics","volume":"31 1","pages":"Article 100270"},"PeriodicalIF":7.1,"publicationDate":"2025-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143422673","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A systematic literature review of the Pay-What-You-Want pricing under PRISMA protocol

IF 7.1 3区管理学

European Research on Management and Business Economics Pub Date : 2025-01-01 DOI: 10.1016/j.iedeen.2024.100266

Oktay Güzel , Emili Vizuete-Luciano , José María Merigó-Lindahl

{"title":"A systematic literature review of the Pay-What-You-Want pricing under PRISMA protocol","authors":"Oktay Güzel , Emili Vizuete-Luciano , José María Merigó-Lindahl","doi":"10.1016/j.iedeen.2024.100266","DOIUrl":"10.1016/j.iedeen.2024.100266","url":null,"abstract":"<div><div>This study aims to systematically examine the Pay-What-You-Want (PWYW) pricing model, which has become increasingly popular among innovative strategies. The PWYW model offers an unconventional approach by giving consumers the power to determine the price they want for the goods or services provided. However, the scattered nature of existing research makes it challenging to understand this model's dynamics fully. Using the PRISMA protocol, this systematic review of 106 articles reveals the key actors, theoretical frameworks used, and methodological trends in the known aspects of the field. In addition, the findings highlight the potential advantages of PWYW pricing (e.g., transparency and customer preference) while revealing critical gaps in the current knowledge. This study is important because it provides a holistic perspective on the PWYW pricing model literature, which seems to be a significant deficiency. The study emphasizes the need to investigate understudied areas, such as the sustainability of PWYW and the interaction of factors affecting payment behaviors. This review guides how PWYW practices can be managed effectively in a changing business world, helping businesses navigate their future implementation.</div></div>","PeriodicalId":45796,"journal":{"name":"European Research on Management and Business Economics","volume":"31 1","pages":"Article 100266"},"PeriodicalIF":7.1,"publicationDate":"2025-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143176026","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Quality of life in cities: An outcome and a resource?

IF 7.1 3区管理学

European Research on Management and Business Economics Pub Date : 2025-01-01 DOI: 10.1016/j.iedeen.2024.100264

María J. Pazos-García , Vicente López-López , Susana Iglesias-Antelo , Guadalupe Vila-Vázquez

引用次数: 0

A bibliometric and thematic analysis of the reputation-performance relationship within the triple bottom line framework

IF 7.1 3区管理学

European Research on Management and Business Economics Pub Date : 2025-01-01 DOI: 10.1016/j.iedeen.2025.100269

Francisca Castilla-Polo , María Isabel Sánchez-Hernández

{"title":"A bibliometric and thematic analysis of the reputation-performance relationship within the triple bottom line framework","authors":"Francisca Castilla-Polo , María Isabel Sánchez-Hernández","doi":"10.1016/j.iedeen.2025.100269","DOIUrl":"10.1016/j.iedeen.2025.100269","url":null,"abstract":"<div><div>This study analyses the academic literature on the relationship between reputation and performance, exploring the different perspectives applied. It addresses a research gap by extending the scope of reputation management from a financial focus to a Triple Bottom Line approach incorporating social and environmental dimensions. A bibliometric analysis of records extracted from the Web of Science database was conducted using VOSviewer, followed by a thematic analysis with ATLAS.ti. Four main research domains were identified: (1) the financial domain, emphasizing financial performance and featuring prominent foundational works; (2) corporate social responsibility and sustainable practices, a well-established area focusing on social performance; (3) the emerging environmental domain; and (4) the strategic vision domain, which addresses microeconomic topics such as knowledge management and competitive advantage. This study summarizes key contributions, identifies future research directions, and establishes a tentative research agenda. Practitioners can use these insights to enhance reputation management processes, yielding financial, sustainability, and strategic benefits.</div></div>","PeriodicalId":45796,"journal":{"name":"European Research on Management and Business Economics","volume":"31 1","pages":"Article 100269"},"PeriodicalIF":7.1,"publicationDate":"2025-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143377206","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Effects of ethical leadership on individual learning and unlearning: Mediation through affective commitment 道德领导对个人学习和不学习的影响：通过情感承诺进行调解

IF 7.1 3区管理学

European Research on Management and Business Economics Pub Date : 2024-09-01 DOI: 10.1016/j.iedeen.2024.100258

Muhammad Aamir Shafique Khan , Jianguo Du , Ahmed Abdul Hameed , Farooq Anwar , Muhammad Waqas , Arqam Javed Kayani , Razaz Waheeb Attar , Amal Hassan Alhazmi

{"title":"Effects of ethical leadership on individual learning and unlearning: Mediation through affective commitment","authors":"Muhammad Aamir Shafique Khan , Jianguo Du , Ahmed Abdul Hameed , Farooq Anwar , Muhammad Waqas , Arqam Javed Kayani , Razaz Waheeb Attar , Amal Hassan Alhazmi","doi":"10.1016/j.iedeen.2024.100258","DOIUrl":"10.1016/j.iedeen.2024.100258","url":null,"abstract":"<div><div>This study examines the effects of ethical leadership on individual unlearning, explorative learning, and exploitative learning. We test the mediating role of affective supervisory commitment in the relationship between ethical leadership and these three types of learning. Structural equation modeling and bootstrapping are used to test these interrelationships based on three-wave survey data collected from 508 employees at five dental and surgical manufacturing firms in Pakistan. The results show that ethical leadership positively affects unlearned, explorative, and exploitative learning. We also find that affective commitment significantly mediates the effects of ethical leadership on unlearning and explorative learning but not the effect of ethical leadership on exploitative learning. In addition to the theoretical implications, this study has practical implications, especially for managers who are concerned about employees’ destructive behaviors and practices and who want to enhance employees’ skills and knowledge, as well as their organizations’ knowledge base.</div></div>","PeriodicalId":45796,"journal":{"name":"European Research on Management and Business Economics","volume":"30 3","pages":"Article 100258"},"PeriodicalIF":7.1,"publicationDate":"2024-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142555631","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Market orientation, integrated marketing communications, and small and medium-sized enterprises (SMEs) performance: A comparison between developed and developing economies 市场导向、整合营销传播与中小型企业（SMEs）绩效：发达经济体与发展中经济体的比较

IF 7.1 3区管理学

European Research on Management and Business Economics Pub Date : 2024-09-01 DOI: 10.1016/j.iedeen.2024.100260

Vera Butkouskaya , Joan Llonch-Andreu , María-del-Carmen Alarcón-del-Amo

{"title":"Market orientation, integrated marketing communications, and small and medium-sized enterprises (SMEs) performance: A comparison between developed and developing economies","authors":"Vera Butkouskaya , Joan Llonch-Andreu , María-del-Carmen Alarcón-del-Amo","doi":"10.1016/j.iedeen.2024.100260","DOIUrl":"10.1016/j.iedeen.2024.100260","url":null,"abstract":"<div><div>Drawing on dynamic capabilities theory, the study aims to contribute to the existing literature by investigating the mediating role of integrated marketing communication (IMC) in the relationship between market orientation (MO) and customer-related and market performance. Specifically, it focuses on understanding how IMC operates as a strategic tool for small and medium-sized enterprises (SMEs) in the international environment. The research uses data from 422 SMEs and large firms in both developed and developing economies. Hypothesis testing was conducted using structural equation modelling (SEM). The results show that IMC, as a dynamic capability, enhances the positive impact of MO on customer-related and market performance in both developed and developing economies. The firm's size moderates this mediation effect; however, the moderation varies depending on the economy type. In the developing economy, IMC mediation is stronger for SMEs than large firms, whereas in the developed economy company size doesn't impact IMC mediation. This research contributes to the marketing communications and business management theory, particularly by expanding the knowledge of the unique context of SMEs in developing economies. The practical implications of the study are particularly relevant for SMEs managers operating in diverse economic contexts, providing actionable insights that can inform decision-making and marketing strategies for SMEs.</div></div>","PeriodicalId":45796,"journal":{"name":"European Research on Management and Business Economics","volume":"30 3","pages":"Article 100260"},"PeriodicalIF":7.1,"publicationDate":"2024-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142654090","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

How to enhance the entrepreneurial intentions of the young population in rural areas: An approach from personal values and the socioeconomic environment 如何增强农村地区年轻人的创业意愿？从个人价值观和社会经济环境入手

IF 7.1 3区管理学

European Research on Management and Business Economics Pub Date : 2024-09-01 DOI: 10.1016/j.iedeen.2024.100261

Jesús Heredia-Carroza , Carlos Chavarría-Ortiz , Sebastián López-Estrada , Thomas Zacharewicz

{"title":"How to enhance the entrepreneurial intentions of the young population in rural areas: An approach from personal values and the socioeconomic environment","authors":"Jesús Heredia-Carroza , Carlos Chavarría-Ortiz , Sebastián López-Estrada , Thomas Zacharewicz","doi":"10.1016/j.iedeen.2024.100261","DOIUrl":"10.1016/j.iedeen.2024.100261","url":null,"abstract":"<div><div>This study investigates the determinants of entrepreneurial intentions among university students in the rural region of Comarca Sierra Sur, Andalusia, Spain. Using the Theory of Planned Behavior, the analysis reveals that attitudes toward entrepreneurship and perceived behavioral control are significant predictors of entrepreneurial intentions. Positive attitudes and a strong sense of control are closely associated with entrepreneurial intentions, while subjective norms show no significant effect, suggesting that social expectations may function differently in rural areas. Additionally, personal values such as openness to change and self-enhancement positively influence entrepreneurial intentions, whereas conservatism is negatively associated. This research fills a gap in the literature by extending the Theory of Planned Behavior to a rural context, where prior studies have been limited. The findings highlight the need to tailor entrepreneurship policies to the unique characteristics of rural areas and emphasize the importance of personal values and perceived control in fostering entrepreneurship. These insights are particularly relevant for policymakers aiming to stimulate economic development and entrepreneurship in rural regions.</div></div>","PeriodicalId":45796,"journal":{"name":"European Research on Management and Business Economics","volume":"30 3","pages":"Article 100261"},"PeriodicalIF":7.1,"publicationDate":"2024-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142539256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0