EuroMed Journal of Business最新文献

{"title":"Does corporate environmental disclosure affect earnings management? The moderating effect of female board representation","authors":"Roua Ardhaoui, Anis Ben Amar, Ines Fakhfakh","doi":"10.1108/emjb-10-2023-0275","DOIUrl":"https://doi.org/10.1108/emjb-10-2023-0275","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to investigate the effect of corporate environmental disclosure on earnings management and to further examine whether this relationship is moderated by female board.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Our sample includes 264 European companies listed on the STOXX eUROPE 600 for the period 2010 to 2022. We excluded financial companies (banks and insurance companies) due to their specific capital structure and regulatory requirements, and companies with missing data. Feasible Generalized Least Square (FGLS) regression method is used to estimate the econometric models. For robustness analyses, the authors included the alternative measure of the dependent variable, and they applied the simultaneous equation model for the endogeneity test.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Using discretionary accruals as a proxy for earnings management, the results obtained indicated a negative effect of corporate environmental disclosure on earnings management. The results suggest also that women on boards are effective in their monitoring role. Indeed, findings show that the effect of corporate environmental disclosure on earnings management is particularly stronger with the presence of women directors on the companies’ boards.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>This study has two limitations. Firstly, the sample size is relatively small, which may limit the generalizability of our findings. Secondly, our earnings management indicator, based on estimates of accruals, may not perfectly reflect all streams of earnings management. Therefore, to reduce potential bias in these estimates, it would be useful to use other indicators, such as real earnings management.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The findings have several implications for regulatory, investors and academic researchers. For regulators, it is appropriate to promote several standards related to corporate environmental disclosure and earnings management. The results advise also the worldwide policy maker to give the importance of female roles to improve engagement firms in corporate environmental disclosure, so to be more transparent in their accounting practices to ensure that they are not engaging in unethical or fraudulent behavior. For investors, the results show that the existence of female directors on the board reduces earnings management. For academic researchers, it is interesting to explore the relationship between corporate environmental disclosure, women on the board, and earnings management.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper extends the existing literature by examining the moderating effect of women directors on the relationship between corporate environmental disclosure and earnings management in the European context.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":"74 1","pages":""},"PeriodicalIF":5.2,"publicationDate":"2024-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141871907","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Susceptibility to social influence the mediating role of perceived risk and attitudes when considering a counterfeit purchase choice","authors":"Sally Raouf Ragheb Garas","doi":"10.1108/emjb-09-2023-0251","DOIUrl":"https://doi.org/10.1108/emjb-09-2023-0251","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The study aims to better understand the impact of susceptibility to social influence (normative and informational) on perceived risk and the consequent impacts on attitudes towards counterfeiting and intention to purchase counterfeit brands.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>A single cross-sectional descriptive research was employed, and questionnaires were used to collect data from 361 counterfeit buyers. Structural equation modelling (SEM) based on partial least squares (PLS-SEM) was applied to analyse data and test the research hypotheses.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Results showed that normative susceptibility to social influence significantly increased attitudes towards counterfeiting but not purchase intention; its impact on intention was mediated by perceived risk and attitudes. Although information susceptibility to social influence increased purchase intention, it had no significant impact on attitudes and perceived risk.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The current study empirically explores the relationship between susceptibility to social influence and perceived risk in the context of non-deceptive counterfeit consumption, by integrating the foundations of the theory of planned behaviour (TPB) and social cognitive theory (SCT).</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":"54 1","pages":""},"PeriodicalIF":5.2,"publicationDate":"2024-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141572059","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Critical success factors, institutional actions and instructors’ acceptance of e-learning in higher education: a systematic review","authors":"Theodoros Millidonis, Petros Lois, Ifigenia Georgiou, Evangelos Tsoukatos","doi":"10.1108/emjb-02-2023-0037","DOIUrl":"https://doi.org/10.1108/emjb-02-2023-0037","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study conducts a systematic literature review to examine the interrelationships between e-learning critical success factors, instructors' perceptions of these factors, and the corresponding institutional actions taken by higher education institutions to achieve success in e-learning implementation, by fostering instructors’ acceptance of e-learning as a viable mode of delivery in higher education.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The research design employed in this study involves a systematic literature review of 43 peer-reviewed articles from EBSCO host and Scopus databases. The selected methodology employed thematic analysis of the gathered data by utilizing a multistep qualitative coding method of analysis. </p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The systematic literature review delivers three key findings. First, there is a notable divergence between instructors' perceptions of critical success factors for e-learning in higher education and the perspectives of other stakeholders, such as students, e-learning experts, and institutional management. Second, it emphasizes the importance for higher education institutions to understand and address instructors' perceptions to facilitate effective e-learning implementation. Third, the literature suggests potential causal relationships between institutional actions addressing the success factors deemed important by instructors and instructors' sustained acceptance of e-learning as a viable delivery mode.</p><!--/ Abstract__block -->\u0000<h3>Research implications</h3>\u0000<p>The present study enriches knowledge of instructor perceptions of critical success factors for effectiveness in higher education by extending research in institutional management actions to enable their achievement. This study has implications for research strands on how instructors’ motivation and propensity for e-learning acceptance can be influenced by institutional management and how to reduce the level of resistance to adopting e-learning courses by addressing e-learning’s critical success factors as perceived by instructors.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Based on the theoretical insights derived from the systematic literature review, a conceptual framework is constructed, integrating the three concepts under investigation: success factors, institutional actions, and instructors' acceptance of e-learning in higher education. This framework provides a basis for future research seeking to validate the potential causal relationships among these concepts. Moreover, the study contributes to existing literature by addressing and consolidating research strands related to critical success factors and instructors' perceptions of e-learning effectiveness in higher education.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":"87 1","pages":""},"PeriodicalIF":5.2,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141572061","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The role of inter-organisational communication in the performance of strategic alliances: a relational perspective","authors":"Mário Franco, Heiko Haase, Margarida Rodrigues","doi":"10.1108/emjb-01-2024-0024","DOIUrl":"https://doi.org/10.1108/emjb-01-2024-0024","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to determine whether inter-organisational communication, based on four communicational dimensions (willingness, behaviour, commitment and quality), influences the performance of strategic alliances.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>To achieve this objective, from a relational perspective, a qualitative approach was adopted, resorting to five small and medium-sized enterprises (SME)/cases in Portugal. Interviews with the key informants of these SMEs and documentary analysis were used to collect data.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Based on the cases analysed, the results show that communication is fundamental, valued and implemented in the SMEs studied. However, this is informal communication, reflecting the cooperation established and not based on contracts. In these SMEs, communication is the basis for understanding the alliance’s objectives and their fulfilment, which creates satisfaction in the partners and the alliance’s success. Communication also allows an alliance to be maintained and develop continuously, creating bonds between the partners.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Without that communication, alliance performance will not be possible. The study is relevant as it indicates management practices in strategic alliances based on inter-organisational communication, aiming for good performance. Therefore, it contributes to advancing knowledge about strategic alliances through the innovative link with inter-organisational communication and its applicability.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study is new and innovative because it contributes to the literature in the area of strategic management, as it presents phenomena to do with inter-organisational communication and its relation with strategic alliances in SMEs, as well as advancing knowledge about the relational perspective. In addition, the application and development of inter-organisational communication, in all its communicational dimensions, are the basis for maintaining alliances over time and their performance.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":"11 1","pages":""},"PeriodicalIF":5.2,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141551617","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"R&D investment and SMEs performance: the role of capital structure decisions","authors":"Sarmad Ali, Hussain Muhammad, Stefania Migliori","doi":"10.1108/emjb-11-2023-0311","DOIUrl":"https://doi.org/10.1108/emjb-11-2023-0311","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper examines the moderating role of capital structure decisions in the relationship between research and development (R&amp;D) investment and small and medium enterprises (SMEs) performance.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Based on panel data of 1,357 European SMEs from 2014 to 2020, this study employs a generalized method of moments (GMM) regression to examine the R&amp;D-performance link through the moderating role of capital structure.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results show that R&amp;D investment and equity financing positively and significantly influence SMEs performance. Debt financing, however, is negatively and significantly associated with SME performance. In addition, we show that capital structure choice significantly moderates the relationship between R&amp;D investment and SME performance. Specifically, debt financing attenuates the positive impact of R&amp;D investment on SMEs performance, whereas equity financing accentuates this relationship.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This study helps policymakers formulate appropriate policies to overcome the challenges of underinvestment in R&amp;D projects to enhance SMEs performance.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Our findings provide new evidence on R&amp;D-performance literature by refining the deeper understanding of the role of capital structure, which has previously been examined in partial and fragmented ways.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":"36 1","pages":""},"PeriodicalIF":5.2,"publicationDate":"2024-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141501944","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Examining moral identity and engagement with sustainable consumption at home and in the workplace","authors":"Laura Salciuviene, Aistė Dovalienė, Žaneta Gravelines, Mantas Vilkas, Caroline Oates, Jūratė Banytė","doi":"10.1108/emjb-07-2023-0192","DOIUrl":"https://doi.org/10.1108/emjb-07-2023-0192","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The study aims to identify the effects of consumer moral identity and consumer engagement with sustainable consumption on sustainable consumer behaviour at home and in the workplace.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Survey data were collected in two European countries, i.e. Lithuania and the United Kingdom (total sample 586) and analysed using PLS-SEM to test hypotheses pertaining to the key variables, including moral identity, engagement with sustainable consumption, sustainable consumption behaviour at home and sustainable consumption behaviour in the workplace.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Revealed that moral identity was a predictor of sustainable consumption behaviour at home but had no direct effect on sustainable consumption behaviour at the workplace. Similarly, engagement with sustainable consumption has been demonstrated to have a direct positive impact on sustainable consumption behaviour at home, but no significant effect on sustainable behaviour at work was confirmed. A strong moral identity fosters higher consumer engagement with sustainable consumption. The findings revealed the positive impact of sustainable behaviour at home on equivalent behaviour at work, reminding of the importance of the so-called “spill-over” effect.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p> An element of novelty in this study lies in the differentiation of behavioural practices at home and in the workplace, demonstrating that a spill-over effect can occur with a “home-work” path. By highlighting the importance of consumer moral identity and consumer engagement in predicting sustainable consumption behaviour in both domestic and professional settings, our study contributes to the advancement of knowledge in the fields of sustainable marketing and consumer behaviour.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":"47 1","pages":""},"PeriodicalIF":5.2,"publicationDate":"2024-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141501945","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Retaining young employees in the hospitality and tourism sector: the role of workplace context and management practices","authors":"Carole Serhan, Nour Nasr, Georges Cheikh, Gerard Nachar","doi":"10.1108/emjb-01-2024-0009","DOIUrl":"https://doi.org/10.1108/emjb-01-2024-0009","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This research study investigates the relationship between management practices and young employee retention in the hospitality and tourism industry in Lebanon. Besides, it examines the moderating role of the workplace context in the relationship between management practices and employment retention in the industry.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Non-probability purposive sampling method was used to collect 421 questionnaires through a survey of young employees. Exploratory factor analysis (EFA) and Cronbach's alpha test are conducted to test the construct validity, reliability, and internal consistency of collected data. Descriptive statistics are used to interpret the data. Zero-order correlations, multiple regression analysis and Fisher's <em>Z</em>-test are applied to assess the interrelations of the various groups of variables and the determinants of young employee retention.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings show that management practices tested in this study have significant relationships with young employee retention in the hospitality and tourism industry in Lebanon. Further, the findings reveal that the workplace context moderates the relationship between three management practices (participation in decision-making, training, and performance recognition) and young employee retention.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The findings suggest that managers in hospitality and tourism businesses must improve their management practices and promote a positive workplace context to retain young employees.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Finally, this study is the only one that tests the moderating role of the workplace context in the relationship between five selected management practices (participation in decision-making, training, performance recognition, remuneration and job continuity) and young employee retention. Previous studies used fewer variables.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":"19 1","pages":""},"PeriodicalIF":5.2,"publicationDate":"2024-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141501948","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Assessing the role of technology in enhancing the authentic tourist experience","authors":"Shekhar, Marco Valeri","doi":"10.1108/emjb-12-2023-0347","DOIUrl":"https://doi.org/10.1108/emjb-12-2023-0347","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The study aims to review how the use of technology enhances the authentic tourist experience. Technology and digitalization have enhanced tourist experiences. However, critiques comment on its ability to over-commercialize activity and lack of authenticity. Thus, there is a need to synthesize knowledge of technology usage to increase authentic tourist experience.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The study carries out a bibliometric review of the studies focusing on the use of technology in enhancing tourist experiences. Two hundred journal articles, published between 1997 and 2023 were retrieved from the Web of Science (WoS) database to carry out descriptive and network analysis using the Gephi, VOSviewer and Science of Science (Sci2) software. The components of authentic tourism experience are identified from the literature through a content analysis.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings of the study are broadly classified into two: first, the most frequently used keywords in the study include tourist experience and satisfaction, co-creation, virtual reality, smart tourism, technology, authenticity and heritage tourism. Second, the five major themes studied in the topic include virtual reality and tourist experience; media, tourist experience and encounters; technology, smart tourism and tourist experience; digital transformation, social media and tourist experience; and virtual reality and tourist experience which are still relevant in the literature because of the presence of study gaps.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The findings are used to develop a conceptual framework for the role of technology in enhancing authenticity in tourism typologies where authenticity is critical.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":"45 1","pages":""},"PeriodicalIF":5.2,"publicationDate":"2024-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141501947","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Impact of organizational energy on digital transformation in healthcare services: the movement of human resources from inertia to flexibility","authors":"Mohamed A. Ghonim, Abd El-Mohsen A. Goda, Nagi M. Khashaba, Mohamed M. Elsotouhy, Mohamed A. Khashan","doi":"10.1108/emjb-10-2023-0272","DOIUrl":"https://doi.org/10.1108/emjb-10-2023-0272","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>While scholarly studies focus on the role of technology in digital transformation, an important direction of research still requires examining HR-related factors in this regard specifically. This study aims to analyze factors pertaining to human and organizational resources in the context of digital transformation within healthcare enterprises. The study examines the possible impacts of organizational energy (OE) and human resource flexibility (HRF) on digital transformation (DT). The study also seeks to investigate the influence of organizational inertia (OI) on the relationships being examined, according to the theory of change principles.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The empirical study used a survey method on 355 Mansoura University Hospitals employees, Egypt. The study data were analyzed using structural equations modeling with WarpPLS V. 8.0.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results showed that all OE dimensions directly affected DT and HRF dimensions. Through HRF, OE indirectly affected DT. The study also found that all dimensions of OI negatively moderated the OE-DT and HRF-DT relationships. Based on the study's results, theoretical and practical implications were drawn.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study develops a novel model to empirically investigate the quantitative relationships between OE, HRF, OI, and DT. This study provides an addition to understanding how human resources and organizational mechanisms work in technology-based experiments such as digital transformation and adds contributions in this regard to the health sector in particular.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":"33 1","pages":""},"PeriodicalIF":5.2,"publicationDate":"2024-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141518718","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Does good governance moderate the relationship between blockchain technology use and tax evasion? Evidence from STOXX 600","authors":"Yamina Chouaibi, Roua Ardhaoui, Wajdi Affes","doi":"10.1108/emjb-12-2023-0337","DOIUrl":"https://doi.org/10.1108/emjb-12-2023-0337","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aimed to shed light on the relationship between blockchain technology intensity and tax evasion and whether this relationship is moderated by good governance.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Data from a sample of 50 European companies selected from the STOXX 600 index between 2010 and 2019 were used to test the model via panel data and multiple regression. Here, we used the generalized least squares method estimated on panel data. A multivariate regression model was used to analyze the moderating effect of good governance on the association between blockchain technology intensity and tax evasion. For the robustness analyses, we included the comparative study of legal systems. We performed an additional analysis by testing the dynamic dimension of the data set using the generalized method of moments to control for the endogeneity problem.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Expectedly, the results showed a negative relationship between blockchain technology intensity and tax evasion. Furthermore, the findings suggest that the moderating variable negatively affects the relationship between blockchain technology and tax evasion.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>To our knowledge, this study supports the existing literature. Firstly, it expands the scientific debate on tax evasion. Secondly, it extends the scope of the agency theory, which is used to explain the phenomena associated with tax evasion. This study is one of the first to examine the moderating effect of good governance on the association between blockchain technology intensity and tax evasion.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":"79 1","pages":""},"PeriodicalIF":5.2,"publicationDate":"2024-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141501946","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}