European Research on Management and Business Economics最新文献_第2页

Compliance with base erosion and profit shifting action 13: Insights from tax consultants and tax officials 遵守税基侵蚀和利润转移行动13：来自税务顾问和税务官员的见解

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 缩小差距：推动性别平等的社会变革

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 考察影响使用社交商务的行为意向的因素以及人工智能在供应链采用中的作用

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 booking intentions through price elasticity of demand in tourism accommodations using large-scale data analytics 利用大规模数据分析，通过旅游住宿需求的价格弹性来探索预订意向

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.2025.100271

Elizabeth del Carmen Pérez-Ricardo, Josefa García-Mestanza

{"title":"Exploring booking intentions through price elasticity of demand in tourism accommodations using large-scale data analytics","authors":"Elizabeth del Carmen Pérez-Ricardo, Josefa García-Mestanza","doi":"10.1016/j.iedeen.2025.100271","DOIUrl":"10.1016/j.iedeen.2025.100271","url":null,"abstract":"<div><div>The study aims to explore tourists' booking intentions by analyzing the price elasticity of demand in tourist accommodations. This analysis should reveal how changes in price affect booking behavior across different customer segments, using online booking records. A dataset was compiled from 106 hotels in Malaga, Spain, comprising 27,910 online bookings sourced exclusively from hotel websites. To understand the price elasticity of demand, a simple log-log regression was applied, segmenting the data based on key revenue-related variables. Subsequently, a cluster segmentation was performed using the Elbow method and K-means algorithm to identify distinct market segments. The findings highlighted that <em>Family Travelers</em> and <em>Short Stay Travelers</em> segments exhibited elastic demand, indicating higher sensitivity to price fluctuations. In contrast, <em>Early Bookers</em> and <em>Mid-Season Long Stayers</em> demonstrated inelastic demand, with lower responsiveness to changes in tourist accommodation prices. The number of variables analyzed in this study, along with the cluster analysis, represent a novelty and contribute to the existing literature on market segmentation and price elasticity of demand. This integration enriches both fields of research, offering mutual benefits and deeper insights that enhance the understanding of booking intention and pricing strategies.</div></div>","PeriodicalId":45796,"journal":{"name":"European Research on Management and Business Economics","volume":"31 1","pages":"Article 100271"},"PeriodicalIF":7.1,"publicationDate":"2025-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143512302","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 社交商务创业决策探析：创业公司与社交媒体的影响

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

Consumer ethnocentrism and purchase intentions in native Latin American consumers 拉丁美洲本土消费者的消费者民族中心主义与购买意向

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.2025.100273

Iliana E. Aguilar-Rodríguez , Leopoldo G. Arias-Bolzmann , Carlos H. Artieda-Cajilema , Carlos Artieda-Acosta , Ana-Belén Tulcanaza-Prieto

引用次数: 0

A bibliometric and thematic analysis of the reputation-performance relationship within the triple bottom line framework 三重底线框架下声誉-绩效关系的文献计量学和专题分析

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

Emerging sustainability themes in the hospitality sector: A bibliometric analysis 酒店业新兴的可持续发展主题：文献计量分析

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.2025.100272

Sofía Blanco-Moreno , Mine Aydemir-Dev , Carmen R. Santos , Nuran Bayram-Arlı

{"title":"Emerging sustainability themes in the hospitality sector: A bibliometric analysis","authors":"Sofía Blanco-Moreno , Mine Aydemir-Dev , Carmen R. Santos , Nuran Bayram-Arlı","doi":"10.1016/j.iedeen.2025.100272","DOIUrl":"10.1016/j.iedeen.2025.100272","url":null,"abstract":"<div><div>This paper presents a bibliometric analysis of 837 publications on sustainability in the hospitality sector, specifically in hotels and restaurants, covering the period from 2010 to 2023. The study assesses the principal research themes and applied methodologies. The study examined three periods: pre-COVID-19, COVID-19, and post-COVID-19. The authors conducted a bibliometric study of journals included in the Web of Science related to the field over the past 14 years. The analysis was carried out through comprehensive indexing of articles and the application of the bibliometric research tool SciMAT. Specifically, a productivity map and a science map are presented, inferring potential lines of research. The results reveal key trends in sustainability research, highlighting predominant themes such as ‘behaviour’, ‘consumers’, ‘business big data’, ‘marketing’, ‘perceived value’, ‘CSR’, ‘local food’, ‘over-tourism’ and ‘SDG’, while a deeper understanding of ‘sustainable communication’, ‘environmental marketing strategy’, ‘green spaces’ and ‘consumer preferences’ were lacking. Addressing these issues could motivate the development of a more positive attitude toward sustainable travel. In terms of methodologies, there was a noticeable lack of data mining, neuromarketing, and co-word analyses. This paper provides clarity on new and necessary approaches and business models to provide resilience to the sector and to involve clients in the travelling experience.</div></div>","PeriodicalId":45796,"journal":{"name":"European Research on Management and Business Economics","volume":"31 1","pages":"Article 100272"},"PeriodicalIF":7.1,"publicationDate":"2025-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143528649","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 对PRISMA协议下按需付费定价的系统文献综述

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? 城市生活质量：结果还是资源？

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