European Research on Management and Business Economics最新文献

{"title":"Board gender diversity and employee productivity. The moderating role of female leaders","authors":"Elena Meliá-Martí ,&nbsp;Guillermina Tormo-Carbó ,&nbsp;Josefina Fernández-Guadaño","doi":"10.1016/j.iedeen.2024.100257","DOIUrl":"10.1016/j.iedeen.2024.100257","url":null,"abstract":"<div><div>Drawing on the Motivational Role Modeling Theory and Critical Mass Theory, the main objectives of this paper are to analyze the impact of Board Gender Diversity (BGD) on Employee Productivity (EP) and to investigate the moderating role of a Female CEO or a Female Board Chair on this relationship in Social Economy companies. The methodology used is a fixed-effects regression with panel data for 1,914 Spanish Social economy companies in the agri-food sector from 2017 to 2021. Our findings uncover a non-linear relationship between BGD and EP displaying a descendent curvilinear pattern, though not strictly U-shaped. Moreover, we confirm the moderating influence of a Female Chair, noting that its presence shifts the relationship between BGD and EP from an inverted curvilinear pattern to a U-shaped one. In this context, the board requires a minimum presence of women, set at a critical mass of 13 %. However, the moderating impact of a Female CEO remains inconclusive. This research underscores the significance of investigating board diversity, specifically emphasizing female leadership in understanding the link between BGD and EP. Moreover, to the best of our knowledge, this study is the first to explore the impact of BGD on EP by developing an integrated model based on Motivational Role Modeling Theory and Critical Mass Theory, and calculating the critical mass when a Female Chair is present on the board.</div></div>","PeriodicalId":45796,"journal":{"name":"European Research on Management and Business Economics","volume":"30 3","pages":"Article 100257"},"PeriodicalIF":7.1,"publicationDate":"2024-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142420068","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}

{"title":"A cross-cultural analysis of perceived value and customer loyalty in restaurants","authors":"Gabriel Croitoru ,&nbsp;Alexandru Capatina ,&nbsp;Nicoleta Valentina Florea ,&nbsp;Federica Codignola ,&nbsp;Danijela Sokolic","doi":"10.1016/j.iedeen.2024.100265","DOIUrl":"10.1016/j.iedeen.2024.100265","url":null,"abstract":"<div><div>This paper explores the relationships between the social, emotional, functional, epistemic and conditional value perceived by customers and the key customer outcomes of satisfaction, retention and loyalty in the restaurant industry. Partial least squares structural equation modelling (PLS-SEM) is applied to a cross-sectional sample of 365 restaurant clients from Romania, Italy and Croatia. The analysis reveals significant cross-cultural variations in how these five kinds of value affect customer satisfaction. The findings reveal that emotional value is the most significant determinant of customer satisfaction in all three cultural contexts. This finding underscores its universal importance in improving customer experiences. In contrast, functional value and conditional value have context-dependent effects, with greater relevance in certain countries. In particular, social value negatively influences satisfaction in Italy, suggesting that social aspects may not be aligned with consumer expectations across cultures. These findings provide actionable insights for restaurant managers. They highlight the importance of boosting emotional engagement and tailoring service strategies to culturally specific customer preferences. Doing so can ultimately lead to greater customer satisfaction, retention and loyalty.</div></div>","PeriodicalId":45796,"journal":{"name":"European Research on Management and Business Economics","volume":"30 3","pages":"Article 100265"},"PeriodicalIF":7.1,"publicationDate":"2024-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142697907","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}

{"title":"Observing the COVID-19 pandemic SOPs and sales performance: Evidence from Khyber Pakhtunkhwa, Pakistan","authors":"Said Muhammad ,&nbsp;Zhichao Yin ,&nbsp;Muhammad Haroon Ur Rasheed","doi":"10.1016/j.iedeen.2024.100262","DOIUrl":"10.1016/j.iedeen.2024.100262","url":null,"abstract":"<div><div>The quick emergence of the COVID-19 pandemic has shaken the foundations of the world's economy. Notably, women entrepreneurs were significantly in danger of income and sales due to the COVID-19 pandemic, which has had significant economic and social impacts. This study examines the effects of the COVID-19 pandemic Standard Operating Procedures (SOPs) on women entrepreneurs’ sales performance, engaged in home-based activities. The chi-square test of association and linear probability model with interactions were applied to analyze the data collected using a questionnaire from 672 women entrepreneurs. Generally, cloth and cosmetics entrepreneurs reported an increase in sales. However, following the COVID-19 pandemic SOPs negatively affected women's entrepreneurial sales performance. Variations in findings were observed by testing the interaction and heterogeneous effects. The household contextual analysis is crucial for understanding the dynamics of women home-based entrepreneurs in the family and cultural context as they reported an increase in sales volume. The study's findings point to the adaptability, resilience, and multiplier effects of women entrepreneurs who faced economic, sociocultural, and institutional restraints encountered during the uncertain period of the COVID-19 pandemic.</div></div>","PeriodicalId":45796,"journal":{"name":"European Research on Management and Business Economics","volume":"30 3","pages":"Article 100262"},"PeriodicalIF":7.1,"publicationDate":"2024-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142697395","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}

{"title":"The impact of government legitimacy on the tourism industry during crises","authors":"Sevinc Goktepe ,&nbsp;Gurel Cetin ,&nbsp;Arta Antonovica ,&nbsp;Javier de Esteban Curiel","doi":"10.1016/j.iedeen.2024.100259","DOIUrl":"10.1016/j.iedeen.2024.100259","url":null,"abstract":"<div><div>Tourism services are particularly vulnerable to crises because of their hedonic and transitory nature. Notably, external crises have destination-wide negative impacts, which require a collective response usually led by governments for a more effective recovery. Despite the consensus on governments’ role and legitimacy in mitigating crises recovery, there is a dearth of research identifying these tools facilitating intervention and their effectiveness. Thus, the paper aims to explore various government crises mitigation strategies for the tourism industry. This research is based on a mixed-method approach. First, it explores government responses to crises through semi-structured interviews with industry stakeholders. Then, we conduct a survey to target industry experts and measure the effectiveness of government responses and their impact on various key performance indicators during crises. From an academic point of view, the research contributes to an understanding of the efficiency of different government recovery intervention methods, which are overlooked in crisis management theory. Based on managerial contributions, the study provides an effective design of the public tools for more crisis-immune businesses, where governments should prioritise managing external crises by establishing processes, standards, support services, information and communication.</div></div>","PeriodicalId":45796,"journal":{"name":"European Research on Management and Business Economics","volume":"30 3","pages":"Article 100259"},"PeriodicalIF":7.1,"publicationDate":"2024-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142528349","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}

{"title":"Understanding the moderating role of chronotypes for online mobile gaming in-app purchase intention","authors":"Beenish Tariq ,&nbsp;Thurasamy Ramayah ,&nbsp;Mark D. Griffiths ,&nbsp;Antonio Ariza-Montes ,&nbsp;Heesup Han","doi":"10.1016/j.iedeen.2024.100252","DOIUrl":"https://doi.org/10.1016/j.iedeen.2024.100252","url":null,"abstract":"<div><p>In the highly dynamic and fast growing online mobile gaming industry, revenue streams are the most important for the game developers. One of the significant ways to generate revenues is to boost the in-app purchases by gamers. Using Stimulus-Organism-Response (SOR) framework, the present study modelled addiction, loyalty and in-app purchases with chronotypes (a biological disposition) as a moderator. The study posited that loyalty is one of the significant mediators to convert addiction into in-app purchases. For the present study, 345 university students completed a survey, and the data were analyzed via SmartPLS using multigroup analysis. The moderation of chronotypes (a biological disposition) and mediation of loyalty for in-app purchase intention were tested and supported by the results. The study suggested that evening type individuals had a higher tendency to be loyal towards online mobile gaming compared to morning type individuals. Moreover, evening type individuals had higher inclination toward in-app purchase intention compared to morning type individuals. Loyalty functioned as a mediator between addiction and in-app purchase intention. The present study is one of the first to investigate the role of chronotypes as moderator and loyalty as a mediator for online mobile gaming in-app purchase intention utilizing the SOR framework. From a practitioners’ perspective, the present study highlighted a loyal segment of gamers who is more inclined to make in-app purchases. In addition, it highlights a dilemma for gaming operators to balance revenue generation with the well-being of its clientele.</p></div>","PeriodicalId":45796,"journal":{"name":"European Research on Management and Business Economics","volume":"30 3","pages":"Article 100252"},"PeriodicalIF":7.1,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S2444883424000123/pdfft?md5=e6c568209aaa9e80a1c58bd2d9e91d7f&pid=1-s2.0-S2444883424000123-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141596642","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}

{"title":"Determinants of interconnected corporate information. Evidence of the connectivity principle in integrated reporting","authors":"Pilar Tirado-Valencia,&nbsp;Marta de Vicente-Lama,&nbsp;Magdalena Cordobés-Madueño,&nbsp;Mercedes Ruiz-Lozano","doi":"10.1016/j.iedeen.2024.100255","DOIUrl":"https://doi.org/10.1016/j.iedeen.2024.100255","url":null,"abstract":"<div><p>This paper aims to deepen knowledge of the principle of connectivity between financial and non-financial information defined in the Integrated Reporting (IR) conceptual framework. We have created a multidimensional connectivity index that is used to assess the level of connectivity in reporting. The results indicate that the levels achieved are low, suggesting that firms publishing their reports under the IR conceptual framework have not fully internalised this principle. Our results also show that coercive and normative institutional factors such as the mandatory nature of IR or the legal system, drive connectivity. Connectivity is also generally influenced by internal managerial decisions mainly related to the report's length and assurance. These findings may have practical implications for regulators and standard-setters, who should explicitly incorporate this principle into their pronouncements, providing guidelines to facilitate its practical implementation, and for preparers who should enhance the interactivity of reports.</p></div>","PeriodicalId":45796,"journal":{"name":"European Research on Management and Business Economics","volume":"30 3","pages":"Article 100255"},"PeriodicalIF":7.1,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S2444883424000159/pdfft?md5=d211be9bff81b819718f5f2cf6cdc0ab&pid=1-s2.0-S2444883424000159-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141596641","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}

{"title":"The luxury goods market: Understanding the psychology of Chinese consumers","authors":"Sergei Chernov ,&nbsp;Dmitry Gura","doi":"10.1016/j.iedeen.2024.100254","DOIUrl":"https://doi.org/10.1016/j.iedeen.2024.100254","url":null,"abstract":"<div><p>The objective of this research is to construct a multifactorial model facilitating the assessment of the interrelation between aspects of Chinese consumers' attitudes towards luxury items and their psychological intent to acquire such goods. The paper presents a factorial model of the evaluation system, which encompasses factors such as luxury brand awareness, materialism, social comparison with peers, fashion novelty, and consumer engagement with fashion. The research findings indicate that: (1) there exists a positive correlation between the attitudes of Chinese consumers towards luxury items and their intention to acquire them; (2) Chinese consumers, overall, tend to disregard fashion innovations as a significant factor in luxury item purchasing decisions; (3) however, materialism as a motivation for conspicuous consumption and status has become a pivotal stimulating factor; (4) substantial influence is also exerted by the impact of luxury item acquisition on the owner's social status; (5) individuals possessing knowledge of fashion trends demonstrate a higher propensity to acquire luxury items. Theoretically, this study contributes to the broadening of the understanding of luxury goods consumption within the context of the Chinese market. This contribution holds value for researchers of this market, as well as those examining other regional markets, facilitating a comparative analysis of consumer behavior factors. From a practical perspective, the model is oriented towards expanding the toolkit available to managers and marketers. It enables an understanding of the psychological motives attracting Chinese consumers to the luxury goods market. This understanding, in turn, facilitates the formulation of an effective strategy for introducing new items into this market.</p></div>","PeriodicalId":45796,"journal":{"name":"European Research on Management and Business Economics","volume":"30 3","pages":"Article 100254"},"PeriodicalIF":7.1,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S2444883424000147/pdfft?md5=228a53bf15fc78af8d2586354433c14d&pid=1-s2.0-S2444883424000147-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141596640","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}

{"title":"Resistance or compatibility: Clan culture and corporate social responsibility","authors":"Shan Xu,&nbsp;Jiaxian Guo","doi":"10.1016/j.iedeen.2024.100246","DOIUrl":"https://doi.org/10.1016/j.iedeen.2024.100246","url":null,"abstract":"<div><p>Drawing upon a genealogy density of chairpersons’ native places for Chinese family firms to measure the intensity of clan culture, this study uses regression analysis and chooses the fixed model with firm clusters to examine the impact of regional clan culture on firms’ corporate social responsibility (CSR). The findings suggest that family firms’ CSR performance increases with greater clan cultural intensity; specifically, firms characterized by a robust clan culture tend to engage more in socially responsible activities, prioritizing internal CSR over external initiatives. Drawing on imprinting theory, the results illustrate that clan culture shapes CSR activities by influencing chairpersons’ ethics and fostering a sense of mutual assistance. Further insights indicate that the influence of clan culture is particularly pronounced when entrepreneurs operate within their local environments or hail from large clans. However, factors such as population mobility, formal institution development, and the gender of the chairperson serve to weaken the impact of clan culture. In general, this study contributes evidence toward understanding the drivers behind family firms’ CSR behaviors from the vantage point of traditional culture.</p></div>","PeriodicalId":45796,"journal":{"name":"European Research on Management and Business Economics","volume":"30 2","pages":"Article 100246"},"PeriodicalIF":5.8,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S2444883424000068/pdfft?md5=5b0ebe4f485a10b0ea86c184cd91a726&pid=1-s2.0-S2444883424000068-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141084051","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}

{"title":"Measures for enhancing auditor independence: Perceptions of spanish non-professional investors and auditors","authors":"Reiner Quick ,&nbsp;Daniel Sánchez Toledano ,&nbsp;Joaquín Sánchez Toledano","doi":"10.1016/j.iedeen.2024.100250","DOIUrl":"https://doi.org/10.1016/j.iedeen.2024.100250","url":null,"abstract":"<div><p>Auditors fulfill a crucial societal role by increasing the credibility of financial reports, which requires that appropriate audit quality be provided and auditors are factually independent and perceived as such. So far, regulators and researchers have focused on a few measures for improving independence, namely the prohibition of non-audit services (NAS), audit firm and audit partner rotation, and joint audits. Despite these regulatory initiatives, accounting scandals still happen, and the independence of the auditors involved is questioned. Therefore, this explorative study aims to identify alternative measures that may strengthen auditor independence. Non-professional investors and auditors participated in a survey to identify promising independence-enhancing measures.</p><p>Surprisingly, not only non-professional investors but also auditors support the implementation of many instruments. Non-professional investors rate measures related to oversight, controls, and sanctions as particularly useful. Likewise, auditors perceive measures for oversight and control as helpful but rank most sanctions lower than non-professional investors. They also support a stricter civil liability and rank some direct independence-improving measures as highly useful. Overall, the participants perceive a greater need for improving the independence of public interest entity (PIE) auditors.</p><p>This explorative study widens the research horizon by adding alternative measures for improving independence in appearance. Thus, researchers may identify promising avenues for future research. Also, the paper is of interest to regulators and potentially helps in setting independence standards. Auditors and audit committees can identify opportunities for taking voluntary actions to ensure factual and perceived auditor independence.</p></div>","PeriodicalId":45796,"journal":{"name":"European Research on Management and Business Economics","volume":"30 2","pages":"Article 100250"},"PeriodicalIF":5.8,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S244488342400010X/pdfft?md5=c2788218852521f4b59169e0652b75d3&pid=1-s2.0-S244488342400010X-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141423083","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}

{"title":"Is supply chain risk mitigation affected by organisational design? The roles of organic structures and cultures","authors":"Carmen González-Zapatero ,&nbsp;Javier González-Benito ,&nbsp;Son Byung-Gak ,&nbsp;Gustavo Lannelongue","doi":"10.1016/j.iedeen.2024.100248","DOIUrl":"https://doi.org/10.1016/j.iedeen.2024.100248","url":null,"abstract":"<div><p>The objective of this paper is to investigate the potential of organisational design as a potent approach to supply chain risk management (SCRM). Using contingency theory, the current research distinguishes between two design options: organic and mechanistic organisations, both at the structural and cultural levels. The authors predict a positive relationship between the organic nature of structural and cultural elements and the level of supply chain risk mitigation. They also predict a positive interaction effect between structural and cultural elements. To test hypotheses, multiple and moderated regression analysis was conducted on a sample of 213 small and medium-sized enterprises in the Spanish agri-food supply chain. The results confirmed the proposed hypotheses. This research contributes to the literature on SCRM by opening a discussion on the impact of organisational design as means of managing supply chain risk. In particular, it draws attention to the positive combined effects of the different design characteristics (structural and cultural). Furthermore, this study provides managers with insights into the use of organisational design as an additional tool for managing supply chain risk.</p></div>","PeriodicalId":45796,"journal":{"name":"European Research on Management and Business Economics","volume":"30 2","pages":"Article 100248"},"PeriodicalIF":5.8,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S2444883424000081/pdfft?md5=836620a90bb1c51c008ae8ed222fc227&pid=1-s2.0-S2444883424000081-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141326185","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}