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The influence of eco-innovation on high-performing firms: The dynamics of productivity in the context of circular economy 生态创新对高绩效企业的影响:循环经济背景下的生产力动态
IF 7.1 3区 管理学 Q1 BUSINESS 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.
本文分析了循环经济背景下生态创新对企业绩效动态的影响。从企业层面的角度,我们研究了那些创新战略同时以显著降低材料和能源消耗和高度环保意识为目标的企业(循环生态创新者)是否有更高的概率到达(进入)和留在(持续)高绩效企业群体中(高生产率企业的顶部)。样本数据来自2003-2016年期间西班牙制造业公司的面板。为了解决内生性问题,采用了生存模型和匹配技术相结合的两步法。研究结果表明,在生产率分布的上半部分,循环生态创新者在进入和持续阶段的企业生产率较高。研究得出结论,循环生态创新有效地促进了西班牙制造企业更持久、更有弹性的绩效。
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引用次数: 0
Does organization-based self-esteem moderate the relationships between abusive supervision and work outcomes? The threatened egotism perspective 基于组织的自尊是否调节了虐待性监督与工作成果之间的关系?受威胁的自我主义观点
IF 7.1 3区 管理学 Q1 BUSINESS 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.
基于威胁自我主义理论,本研究假设基于组织的自尊调节了虐待监督与情感性组织承诺之间的负向关系,以及虐待监督与辞职意向、主管导向偏差和组织偏差之间的正向关系。一项两波调查收集了来自55个组织的284名员工的数据。HLM分析的结果支持本研究的假设模型。在本研究中,基于组织的自尊调节了虐待监督与工作成果之间的所有关系,并且组织自尊水平越高,这种关系越强。讨论了与实践和理论有关的含义。
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引用次数: 0
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 Q1 BUSINESS 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.
为了打击利用转移定价作为避税工具的公司,经济合作与发展组织(OECD)推出了《税基侵蚀和利润转移行动13》(BEPS 13),提高了税收透明度和与税务机关的信息交换。我们采访了高级转移定价顾问和税务官员,调查了跨国企业(MNEs)如何以及为什么对这一新规定做出反应。通过开展这项研究,我们为评估税收披露对税务机关的影响,特别是BEPS 13的影响的稀缺文献做出了贡献。研究发现,跨国公司对税务合规的重视程度更高,对避税行为的厌恶程度也更高,这主要是由更高的审计压力驱动的。此外,跨国公司在遵守各国不同的实施方式、通过组织内部的IT系统集中税收数据以及建立多边预先定价安排(APAs)和相互协议程序(map)方面还需要额外的成本。为了避免企业考虑(其他形式的)避税,政策制定者应该解决这些对合规成本增加的担忧。
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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 Q1 BUSINESS 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.
本研究考察了ClosinGap协会作为一个促进社会变革的商业平台,特别是在制度理论框架内推进西班牙公司对性别平等的承诺。通过对15份报告的内容分析和对ClosinGap管理层的采访,该研究探讨了其基本目的,与共享和混合价值原则保持一致,并评估了其以“故事制作”为中心的品牌管理策略。调查结果揭示了ClosinGap的战略一致性、强大的品牌识别以及在媒体和社交网络上的有效沟通。在学术上,本文强调了该平台如何为企业和社会创造价值,为那些设计和评估企业性别平等政策的人提供了有价值的见解。
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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 Q1 BUSINESS 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.
本研究从技术和人的角度考察了社交商务平台的采用。它分析了用户交互、社交网络和同行推荐,以调查社会因素对采用决策的影响。此外,它还研究了如何使用人工智能来适应社交商务。本研究运用UTAUT2和社会认知理论建立消费者采纳模型。数据主要通过调查问卷收集。采用结构方程模型和验证性因子分析对来自不同国家的460名受访者的数据进行了检验。根据研究结果,如果消费者认为社交电商平台方便易用,他们就会采用社交电商平台,这支持了技术接受和使用统一理论2和社会认知理论。行为意图受社会影响、习惯、享乐动机和人工智能相关经验的影响,信任调节了这种影响。人工智能工具,如聊天机器人和推荐引擎,可以利用对影响SC采用的行为因素的见解,更好地瞄准某些消费者类别。一些支持AI的工具,如聊天机器人、AI用户体验、个性化建议和智能算法,正在改变玩家与SC平台的互动方式。本研究将通过研究人工智能技术与SC采用之间的关系,为人工智能如何影响用户行为提供一个新的视角。
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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 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 Q1 BUSINESS 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.
本研究旨在通过分析旅游住宿需求的价格弹性,探讨游客的预订意向。通过使用在线预订记录,该分析将揭示价格变化如何影响不同客户群体的预订行为。该数据集来自西班牙马拉加的106家酒店,包括27910份来自酒店网站的在线预订。为了理解需求的价格弹性,应用了简单的对数-对数回归,根据关键的收入相关变量分割数据。随后,使用肘部方法和K-means算法进行聚类分割,以识别不同的细分市场。调查结果强调,家庭旅行者和短期停留旅行者的需求表现出弹性,表明对价格波动的敏感度更高。相比之下,提前预订者和季中长期停留者表现出非弹性需求,对旅游住宿价格变化的反应较低。本研究中分析的变量数量以及聚类分析代表了一种新颖性,并有助于现有文献对市场细分和需求的价格弹性的研究。这种整合丰富了这两个研究领域,提供了互利和更深入的见解,增强了对预订意图和定价策略的理解。
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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 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 Q1 BUSINESS 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.
本研究调查了驱动个人使用社交媒体创业的动机,以回应理解社交商务企业视角的需要。本研究采用精化似然模型,探讨创业信息和社交媒体对个人创业社交媒体决策的影响。研究发现,创业态度受到创业公司感知到的可行性和可取性以及感知到的社交媒体有用性和易用性的显著影响,而对社交媒体的积极感知对创业态度的影响更为显著。结果还表明,创业意向受态度和感知控制的影响,而不受主观规范的影响。这些发现有助于通过解决激励企业家创办社交商务企业所涉及的决策复杂性,建立一个更全面的创业理论框架。
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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 Q1 BUSINESS 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.
本研究考察了消费者民族中心主义(CET)的作用,区分了硬民族中心主义(HET)和软民族中心主义(SET),以及它们如何影响购买意愿(PIN),并研究了性别作为调节变量。本研究收集了372份拉丁美洲本土消费者电子调查数据,采用结构方程模型(SEM)和多组分析对研究假设进行了验证。结果表明,消费者的HET对PIN没有显著影响。相反,SET正向影响PIN。此外,还有不同程度的与性别有关的种族中心主义。这项研究首次对留在本国而非移民的消费者进行了调查。它向决策者建议,这些发现如何在与全球品牌打交道时加强国际营销策略。
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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 Q1 BUSINESS Pub Date : 2025-01-01 DOI: 10.1016/j.iedeen.2025.100269
Francisca Castilla-Polo , María Isabel Sánchez-Hernández
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.
本研究分析了声誉与绩效关系的学术文献,探讨了不同观点的应用。它通过将声誉管理的范围从财务重点扩展到结合社会和环境维度的三重底线方法来解决研究空白。使用VOSviewer对Web of Science数据库中提取的记录进行文献计量学分析,然后使用ATLAS.ti进行专题分析。确定了四个主要研究领域:(1)金融领域,以财务绩效为重点,基础性工作突出;(2)企业社会责任和可持续实践,这是一个专注于社会绩效的成熟领域;(3)新兴环境领域;(4)战略愿景领域,涉及微观经济主题,如知识管理和竞争优势。本研究总结了主要贡献,确定了未来的研究方向,并建立了初步的研究议程。从业者可以使用这些见解来增强声誉管理流程,从而产生财务、可持续性和战略效益。
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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 Q1 BUSINESS Pub Date : 2025-01-01 DOI: 10.1016/j.iedeen.2025.100272
Sofía Blanco-Moreno , Mine Aydemir-Dev , Carmen R. Santos , Nuran Bayram-Arlı
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.
本文对2010年至2023年期间837份关于酒店业(特别是酒店和餐馆)可持续发展的出版物进行了文献计量分析。本研究评估了主要的研究主题和应用方法。该研究调查了三个时期:COVID-19前、COVID-19和COVID-19后。作者对过去14年里与该领域相关的Web of Science期刊进行了文献计量学研究。通过文献计量学研究工具SciMAT对文献进行综合标引和分析。具体地说,提出了生产力图和科学图,推断潜在的研究路线。结果揭示了可持续发展研究的关键趋势,突出了“行为”、“消费者”、“商业大数据”、“营销”、“感知价值”、“企业社会责任”、“本地食品”、“过度旅游”和“可持续发展目标”等主要主题,而对“可持续传播”、“环境营销策略”、“绿色空间”和“消费者偏好”的深入理解则缺乏。解决这些问题可以激发人们对可持续旅游更积极的态度。在方法论方面,明显缺乏数据挖掘、神经营销和共词分析。本文明确了新的和必要的方法和商业模式,为该行业提供弹性,并让客户参与到旅行体验中。
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引用次数: 0
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European Research on Management and Business Economics
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