European Research on Management and Business Economics最新文献

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.

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.

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.

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.

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.

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.

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.