European Research on Management and Business Economics最新文献

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Knowledge donation, hoarding, and hiding behaviors of high performers: Mediation role of deviant silence

IF 7.1 3区管理学 Q1 BUSINESS

European Research on Management and Business Economics

Pub Date : 2025-03-28 DOI: 10.1016/j.iedeen.2025.100276

Muhammad Waseem Bari , Qurratulain Khan , Francesca Di Virgilio

High performance punishment occurs when organizations distribute more work responsibilities to their best performers without offering supplementary compensation or recognition. The lack of appreciation through additional rewards creates burnout and employee resentment in such situations. Drawing on social exchange theory, this study examines the impact of high-performance punishment on high performers’ knowledge behaviors: knowledge donation, hoarding, and hiding. Besides, how deviant silence mediates these relationships. The sample data are collected from 534 employees of IT organizations across countries, and data are analyzed using the PLS-SEM technique with the Smartpls 4 software. The results show that high-performance punishment positively impacts knowledge hoarding and hiding behaviors but does not significantly impact knowledge donation. Deviant silence partly mediates the relationship between high-performance punishment and knowledge behaviors. It is deduced that although high-performance punishment promotes negative knowledge behaviors, but it does not affect willingness to donate knowledge until an employee indulges in deviant silence. The paper concludes with practical implications for organizations and submissions for future studies on managing high-performing employees.

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引用次数: 0

The influence of eco-innovation on high-performing firms: The dynamics of productivity in the context of circular economy

IF 7.1 3区管理学 Q1 BUSINESS

European Research on Management and Business Economics

Pub Date : 2025-03-24 DOI: 10.1016/j.iedeen.2025.100275

David Córcoles , Ángela Triguero

This paper analyses the influence of eco-innovation on the dynamics of firm performance in the context of a circular economy. From a firm-level approach, we investigate whether firms whose innovation strategies simultaneously aim at significant reductions in material and energy consumption and high environmental awareness (circular eco-innovators) have a higher probability of both reaching (entry) and remaining (persistence) in the group of high-performing firms (top of high-productivity firms). The sample data are from a panel of Spanish manufacturing firms for the period 2003–2016. To deal with endogeneity problems, a two-step methodology is used combining survival models and matching techniques. The results show higher firm productivity for circular eco-innovators at entry and persistence in the upper part of the productivity distribution. The study concludes that circular eco-innovations effectively promote more persistent and resilient performance in Spanish manufacturing firms.

引用次数: 0

Does organization-based self-esteem moderate the relationships between abusive supervision and work outcomes? The threatened egotism perspective

IF 7.1 3区管理学 Q1 BUSINESS

European Research on Management and Business Economics

Pub Date : 2025-03-09 DOI: 10.1016/j.iedeen.2025.100274

Pen-Yuan Liao

Drawing on the theory of threatened egotism, this study hypothesized that organization-based self-esteem moderates the negative relationship between abusive supervision and affective organizational commitment, as well as the positive relationships between abusive supervision and intentions to quit, supervisor-directed deviance, and organizational deviance. A two-wave survey was used to collect data from 284 employees nested within 55 organizations. The results of HLM analyses supported this study's hypothesized model. Specifically, organization-based self-esteem moderated all the relationships between abusive supervision and the work outcomes in this study in such a way that the relationships were stronger for employees who were higher rather than lower in organization-based self-esteem. The implications pertaining to practice and theory are discussed.

引用次数: 0

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

IF 7.1 3区管理学 Q1 BUSINESS

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

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.

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引用次数: 0

ClosingGap: Driving social change in gender equality

IF 7.1 3区管理学 Q1 BUSINESS

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

This study examines the ClosinGap association as a business platform that promotes social change, particularly in advancing Spanish companies’ commitment to gender equality within an institutional theory framework. Through a content analysis of 15 reports and interviews with ClosinGap's management, the research explores its foundational purpose, aligned with shared and blended value principles, and assesses its brand management strategy centered on "storydoing." The findings reveal ClosinGap's strategic coherence, strong brand identity, and effective communication in media and social networks. Academically, this article highlights how the platform creates value for both businesses and society, offering valuable insights for those designing and evaluating corporate gender equality policies.

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 Q1 BUSINESS

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

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.

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.

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引用次数: 0

Exploring booking intentions through price elasticity of demand in tourism accommodations using large-scale data analytics

IF 7.1 3区管理学 Q1 BUSINESS

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

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 Family Travelers and Short Stay Travelers segments exhibited elastic demand, indicating higher sensitivity to price fluctuations. In contrast, Early Bookers and Mid-Season Long Stayers 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.

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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 Q1 BUSINESS

European Research on Management and Business Economics

Pub Date : 2025-01-01 DOI: 10.1016/j.iedeen.2025.100270

Anne Yenching Liu , Sungmin Lin

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.

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引用次数: 0

Consumer ethnocentrism and purchase intentions in native Latin American consumers

IF 7.1 3区管理学 Q1 BUSINESS

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

This study examines the role of consumer ethnocentrism (CET), distinguishing between Hard Ethnocentrism (HET) and Soft Ethnocentrism (SET) and how they influence Purchase Intentions (PIN), and investigates gender as a moderating variable. 372 Latin American native consumer electronic survey data were collected, and an analysis of a structural equation model (SEM) and Multigroup Analysis was conducted to verify the research hypotheses. The results indicate that HET among consumers does not significantly affect PIN. Conversely, SET positively impacts the PIN.

Furthermore, there are varying levels of ethnocentrism related to gender. This study is the first to examine consumers who stay in their native countries rather than emigrate. It suggests to decision-makers how these findings can enhance international marketing strategies when dealing with global brands.

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 Q1 BUSINESS

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

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.

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引用次数: 0

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