Pub Date : 2024-07-25DOI: 10.1177/09722629241255833
Abdul Aziz Barbhuiya, Ashim Kumar Das, Sudip Dey
Financial manipulation becomes a critical issue in corporate transparency due to the increased dependency on stakeholders’ decision-making. The present study proposed a machine learning (ML) driven framework to predict financial manipulation with tertiary classification. The aim is to assess the effectiveness of the Ensemble Bagged Trees (EBT) model in predicting financial manipulation with a greater qualitative hierarchy of financial statements. The supervised ML classification technique is trained and tested using secondary data. The EBT model has provided valuable insight and effectively predicted financial manipulation. The study further enhanced the model using feature selection based on chi-square value and achieved dimensionality reduction using parallel coordination plot analysis. The use of the model may help stakeholders make proper decisions based on public financial information.
由于对利益相关者决策的依赖性增加，财务操纵成为企业透明度的一个关键问题。本研究提出了一个机器学习（ML）驱动的框架，通过三级分类来预测财务操纵。目的是评估组合袋装树（EBT）模型在预测财务报表质量层次更高的财务操纵方面的有效性。使用二级数据对有监督的 ML 分类技术进行了训练和测试。EBT 模型提供了有价值的见解，并有效地预测了财务操纵行为。该研究利用基于卡方值的特征选择进一步增强了该模型，并利用平行协调图分析实现了降维。该模型的使用可帮助利益相关者根据公共财务信息做出正确决策。
{"title":"Predicting Financial Manipulation Using an Ensemble-based Approach","authors":"Abdul Aziz Barbhuiya, Ashim Kumar Das, Sudip Dey","doi":"10.1177/09722629241255833","DOIUrl":"https://doi.org/10.1177/09722629241255833","url":null,"abstract":"Financial manipulation becomes a critical issue in corporate transparency due to the increased dependency on stakeholders’ decision-making. The present study proposed a machine learning (ML) driven framework to predict financial manipulation with tertiary classification. The aim is to assess the effectiveness of the Ensemble Bagged Trees (EBT) model in predicting financial manipulation with a greater qualitative hierarchy of financial statements. The supervised ML classification technique is trained and tested using secondary data. The EBT model has provided valuable insight and effectively predicted financial manipulation. The study further enhanced the model using feature selection based on chi-square value and achieved dimensionality reduction using parallel coordination plot analysis. The use of the model may help stakeholders make proper decisions based on public financial information.","PeriodicalId":503812,"journal":{"name":"Vision: The Journal of Business Perspective","volume":"39 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141802680","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}
Pub Date : 2024-06-11DOI: 10.1177/09722629231163998
Saif Siddiqui, Rajbeer Kaur
This article analyses the dependence structure between traditional energy prices traditional oil indices and renewable energy stock indices employing Canonical Vine (C-Vine) copula based GARCH approach. The analysis is conducted before and during-COVID-pandemic period. Renewable energy stock is represented by SPGCE and CLEANTECH index, whereas traditional energy is represented by WTI crude oil and OVX. The empirical analysis indicated increasing asymmetric dependence between WTI crude and renewable energy indices during COVID-19. However, WTI crude oil is not found to be the primary determinant for influencing renewable energy stocks. In fact, we find a strong association between SPGCE and CLEANTECH and degree of dependence escalated during COVID-19 period. Besides this, the dependence structure between WTI crude and CLEANTECH changes from the upper tail dependence to lower tail dependence signifying the consequences of low economic activities on the technology sector. Furthermore, the dependence between OVX and SPGCE conditional on WTI reveal the scope of diversification as dependence parameters are insignificant. These findings are robust considering alternative GARCH specifications and alternative oil future benchmark and renewable energy stock index. The results provide useful implications for the energy policymakers and investors.
{"title":"COVID-19 and Dependence Between Oil and Renewable Energy Stocks: C-Vine Copula Approach","authors":"Saif Siddiqui, Rajbeer Kaur","doi":"10.1177/09722629231163998","DOIUrl":"https://doi.org/10.1177/09722629231163998","url":null,"abstract":"This article analyses the dependence structure between traditional energy prices traditional oil indices and renewable energy stock indices employing Canonical Vine (C-Vine) copula based GARCH approach. The analysis is conducted before and during-COVID-pandemic period. Renewable energy stock is represented by SPGCE and CLEANTECH index, whereas traditional energy is represented by WTI crude oil and OVX. The empirical analysis indicated increasing asymmetric dependence between WTI crude and renewable energy indices during COVID-19. However, WTI crude oil is not found to be the primary determinant for influencing renewable energy stocks. In fact, we find a strong association between SPGCE and CLEANTECH and degree of dependence escalated during COVID-19 period. Besides this, the dependence structure between WTI crude and CLEANTECH changes from the upper tail dependence to lower tail dependence signifying the consequences of low economic activities on the technology sector. Furthermore, the dependence between OVX and SPGCE conditional on WTI reveal the scope of diversification as dependence parameters are insignificant. These findings are robust considering alternative GARCH specifications and alternative oil future benchmark and renewable energy stock index. The results provide useful implications for the energy policymakers and investors.","PeriodicalId":503812,"journal":{"name":"Vision: The Journal of Business Perspective","volume":"8 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141355838","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}
Pub Date : 2024-05-24DOI: 10.1177/09722629241253750
Soma Dhar, Tapan Sarker
The purpose of this study is to investigate the association between Bangladesh’s economic growth and female secondary education. For this reason, the effects of female secondary education, female labour force participation rate, and female fertility rate on Bangladesh’s Real GDP growth rate are investigated over the years 1995–2021, using a quantitative approach. A long-term relationship between the variables is demonstrated by the Auto Regressive Distributive Lag (ARDL) Cointegration Model, wherein the fertility rate is negatively significant and the female participation rate in the labour force and secondary education are positively significant on the real GDP growth rate. The study uses the Error Correction Model (ECM) to record the speed of adjustment. There is short-run adjustment throughout the entire system, as indicated by the statistically significant and theoretically correct sign of the error correction term coefficient. A more thorough examination is necessary as the Causality test reveals an unanticipated unidirectional association between female secondary education and economic growth.
本研究旨在探讨孟加拉国经济增长与女性中等教育之间的关系。为此，本研究采用定量方法研究了 1995-2021 年间女性中等教育、女性劳动力参与率和女性生育率对孟加拉国实际国内生产总值增长率的影响。自回归分配滞后（ARDL）协整模型证明了变量之间的长期关系，其中生育率对实际 GDP 增长率的影响为负，女性劳动力参与率和中等教育对实际 GDP 增长率的影响为正。本研究使用误差修正模型（ECM）来记录调整速度。从误差修正项系数在统计上的显著性和理论上正确的符号来看，整个系统都存在短期调整。由于因果检验显示女性中等教育与经济增长之间存在意料之外的单向联系，因此有必要进行更深入的研究。
{"title":"An ARDL Method for Evaluating Bangladesh’s Economic Growth Concerning Female Secondary Education","authors":"Soma Dhar, Tapan Sarker","doi":"10.1177/09722629241253750","DOIUrl":"https://doi.org/10.1177/09722629241253750","url":null,"abstract":"The purpose of this study is to investigate the association between Bangladesh’s economic growth and female secondary education. For this reason, the effects of female secondary education, female labour force participation rate, and female fertility rate on Bangladesh’s Real GDP growth rate are investigated over the years 1995–2021, using a quantitative approach. A long-term relationship between the variables is demonstrated by the Auto Regressive Distributive Lag (ARDL) Cointegration Model, wherein the fertility rate is negatively significant and the female participation rate in the labour force and secondary education are positively significant on the real GDP growth rate. The study uses the Error Correction Model (ECM) to record the speed of adjustment. There is short-run adjustment throughout the entire system, as indicated by the statistically significant and theoretically correct sign of the error correction term coefficient. A more thorough examination is necessary as the Causality test reveals an unanticipated unidirectional association between female secondary education and economic growth.","PeriodicalId":503812,"journal":{"name":"Vision: The Journal of Business Perspective","volume":"4 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141099009","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}
Pub Date : 2024-05-21DOI: 10.1177/09722629241246922
Kannan Kumar, Amal Krishnan, Badri Narayanan Gopalakrishnan
Trade between India and Europe has been growing at strong pace for the last two decades. India’s goods exports to Europe have increased from USD 12.3 Bn in 2002 to USD 68.9 Bn in 2002. During the same time period India’s export products eligible for Europe Generalized System of Preferences (GSP) has also risen in absolute terms from USD 5.8 Bn in 2002 to USD 19.7 Bn in 2022. While the absolute value of GSP covered products has increased, the percentage coverage of India’s export products eligible for Europe GSP has fallen from 47% in 2002 to just 29% in 2022. Since, the end of 2022, India is graduating out of many sectors covered under the GSP regime. While, this is a major concern for policymakers, and exporters in general, the potential impact has not been quantified. This article quantifies this impact applying CGE modelling through GTAP. The results show that, while India’s overall exports are affected only to a minimum extent by the removal of GSP, it is mainly due to the growth in non-GSP sectors and services exports. However, the negative shock on some labour-intensive sectors will have an impact on the country’s overall GDP.
{"title":"Potential Impact of Withdrawal of Generalized System of Preferences for India by European Union","authors":"Kannan Kumar, Amal Krishnan, Badri Narayanan Gopalakrishnan","doi":"10.1177/09722629241246922","DOIUrl":"https://doi.org/10.1177/09722629241246922","url":null,"abstract":"Trade between India and Europe has been growing at strong pace for the last two decades. India’s goods exports to Europe have increased from USD 12.3 Bn in 2002 to USD 68.9 Bn in 2002. During the same time period India’s export products eligible for Europe Generalized System of Preferences (GSP) has also risen in absolute terms from USD 5.8 Bn in 2002 to USD 19.7 Bn in 2022. While the absolute value of GSP covered products has increased, the percentage coverage of India’s export products eligible for Europe GSP has fallen from 47% in 2002 to just 29% in 2022. Since, the end of 2022, India is graduating out of many sectors covered under the GSP regime. While, this is a major concern for policymakers, and exporters in general, the potential impact has not been quantified. This article quantifies this impact applying CGE modelling through GTAP. The results show that, while India’s overall exports are affected only to a minimum extent by the removal of GSP, it is mainly due to the growth in non-GSP sectors and services exports. However, the negative shock on some labour-intensive sectors will have an impact on the country’s overall GDP.","PeriodicalId":503812,"journal":{"name":"Vision: The Journal of Business Perspective","volume":"126 30","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141115443","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}
Pub Date : 2024-05-12DOI: 10.1177/09722629221074640
Anurag Chaturvedi
{"title":"The Facebook and Reliance Jio Deal","authors":"Anurag Chaturvedi","doi":"10.1177/09722629221074640","DOIUrl":"https://doi.org/10.1177/09722629221074640","url":null,"abstract":"","PeriodicalId":503812,"journal":{"name":"Vision: The Journal of Business Perspective","volume":"114 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140986741","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}
Pub Date : 2024-05-11DOI: 10.1177/09722629241244592
Elamurugan Balasundaram, A. S. Kannan, A. K. Sudheer
This study examines how external environmental factors affect the motivation of first- and second-generation women entrepreneurs in India, and how their generational status moderates this relationship. We used a survey design method to collect data from 459 women business owners in India, who were classified as first- or second-generation based on whether they were the first or second generation in their family to start a business. We employed the partial least-squares structural equation modelling method to test our hypotheses and evaluate our model. We found that external environmental factors, such as education and training, financial support, government policies and non-financial support, had positive effects on entrepreneurial motivation for both groups of women entrepreneurs. However, we also found that generational status had a significant moderating effect on the link between education and training and entrepreneurial motivation, but not on the other three external environmental factors. Specifically, we found that education and training influenced second-generation women entrepreneurs more strongly than first-generation women entrepreneurs. Our findings have important implications for management practice and policymaking, as well as for the literature on women entrepreneurship. We suggest that concerned authorities should develop differential strategies for first- and second-generation women entrepreneurs, taking into account their different responses to external environmental factors. We also suggest that future research should explore other internal and external environmental factors that might interact with generational status or other variables to shape women entrepreneurs’ motivation.
{"title":"Exploring the Moderating Effect of Generational Status on the Link Between External Environment and Entrepreneurial Motivation of Indian Women Entrepreneurs","authors":"Elamurugan Balasundaram, A. S. Kannan, A. K. Sudheer","doi":"10.1177/09722629241244592","DOIUrl":"https://doi.org/10.1177/09722629241244592","url":null,"abstract":"This study examines how external environmental factors affect the motivation of first- and second-generation women entrepreneurs in India, and how their generational status moderates this relationship. We used a survey design method to collect data from 459 women business owners in India, who were classified as first- or second-generation based on whether they were the first or second generation in their family to start a business. We employed the partial least-squares structural equation modelling method to test our hypotheses and evaluate our model. We found that external environmental factors, such as education and training, financial support, government policies and non-financial support, had positive effects on entrepreneurial motivation for both groups of women entrepreneurs. However, we also found that generational status had a significant moderating effect on the link between education and training and entrepreneurial motivation, but not on the other three external environmental factors. Specifically, we found that education and training influenced second-generation women entrepreneurs more strongly than first-generation women entrepreneurs. Our findings have important implications for management practice and policymaking, as well as for the literature on women entrepreneurship. We suggest that concerned authorities should develop differential strategies for first- and second-generation women entrepreneurs, taking into account their different responses to external environmental factors. We also suggest that future research should explore other internal and external environmental factors that might interact with generational status or other variables to shape women entrepreneurs’ motivation.","PeriodicalId":503812,"journal":{"name":"Vision: The Journal of Business Perspective","volume":" 917","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140989268","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}
The current study aims to investigate the effect of managerial narcissism and Machiavellianism on leader–member exchange (LMX) quality and the mediating role of managerial corporate psychopathic behaviour in the aforementioned relationships. A questionnaire was designed and distributed to management professionals working in the Singaporean construction sector. A total of 300 responses were collected and analysed through SPSS version 26 and SmartPLS 4 software. The results demonstrated that managerial narcissism and Machiavellianism were negatively associated with LMX quality. The findings of this study showed that managerial narcissism and Machiavellianism facilitate managerial corporate psychopathic behaviour. The study also found that a negative relationship exists between managerial corporate psychopathic behaviour and LMX quality. Most importantly, the study provided valuable empirical evidence on the mediating effect of managerial corporate psychopathic behaviour in the relationships between narcissism and LMX quality and between Machiavellianism and LMX quality, thereby highlighting the underlying mechanism interconnecting the variables. Practically, this study draws attention to the need for construction corporations to create an organizational culture emphasizing collaboration instead of hierarchy and autocracy to minimize the indifference between managers and subordinates.
{"title":"Unmasking the Connection Between Managerial Narcissism, Machiavellianism and Leader–Member Exchange in the Singaporean Construction Industry: Managerial Corporate Psychopathic Behaviour as a Mediator","authors":"Savitha Ravindran, Anusuiya Subramaniam, Murali Sambasivan","doi":"10.1177/09722629241246925","DOIUrl":"https://doi.org/10.1177/09722629241246925","url":null,"abstract":"The current study aims to investigate the effect of managerial narcissism and Machiavellianism on leader–member exchange (LMX) quality and the mediating role of managerial corporate psychopathic behaviour in the aforementioned relationships. A questionnaire was designed and distributed to management professionals working in the Singaporean construction sector. A total of 300 responses were collected and analysed through SPSS version 26 and SmartPLS 4 software. The results demonstrated that managerial narcissism and Machiavellianism were negatively associated with LMX quality. The findings of this study showed that managerial narcissism and Machiavellianism facilitate managerial corporate psychopathic behaviour. The study also found that a negative relationship exists between managerial corporate psychopathic behaviour and LMX quality. Most importantly, the study provided valuable empirical evidence on the mediating effect of managerial corporate psychopathic behaviour in the relationships between narcissism and LMX quality and between Machiavellianism and LMX quality, thereby highlighting the underlying mechanism interconnecting the variables. Practically, this study draws attention to the need for construction corporations to create an organizational culture emphasizing collaboration instead of hierarchy and autocracy to minimize the indifference between managers and subordinates.","PeriodicalId":503812,"journal":{"name":"Vision: The Journal of Business Perspective","volume":"275 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141012931","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}
Pub Date : 2024-04-16DOI: 10.1177/09722629241237399
Kong Hui Min, Lin Woon Leong
It is no secret that the grocery retail industry has played a critical role in food security, nutrition and sustainability, but what happens if these practices result in food waste? Recent reports suggest that supermarkets may contribute to this global issue by using unethical promotion strategies that lead to consumers buying more food than they need. This not only affects the environment but also has the potential to damage brand loyalty. To address these issues, this study aims to determine whether the three dimensions of consumer Corporate Social Responsibility (CSR) perceptions create more positive outcomes, such as brand trust, image and loyalty, in the Malaysian grocery retail sector. Grounded in stakeholder and resource-based view theories, scholars support the notion that brands need to embrace purpose and sustainability to fulfil their responsibility to stakeholders and enhance their competitive advantage. A multistage sampling technique was used with 536 Malaysian grocery retail consumers. Partial least squares structural equation modelling (PLS-SEM) results revealed that consumer CSR perception matters to brand loyalty, with the mediating effects of brand trust and image. These findings have theoretical and practical implications for supermarkets and policymakers seeking to improve the effectiveness of CSR activities and brand loyalty.
{"title":"Does CSR Perception Matter to Brand Loyalty? The Mediating Roles of Brand Trust and Brand Image","authors":"Kong Hui Min, Lin Woon Leong","doi":"10.1177/09722629241237399","DOIUrl":"https://doi.org/10.1177/09722629241237399","url":null,"abstract":"It is no secret that the grocery retail industry has played a critical role in food security, nutrition and sustainability, but what happens if these practices result in food waste? Recent reports suggest that supermarkets may contribute to this global issue by using unethical promotion strategies that lead to consumers buying more food than they need. This not only affects the environment but also has the potential to damage brand loyalty. To address these issues, this study aims to determine whether the three dimensions of consumer Corporate Social Responsibility (CSR) perceptions create more positive outcomes, such as brand trust, image and loyalty, in the Malaysian grocery retail sector. Grounded in stakeholder and resource-based view theories, scholars support the notion that brands need to embrace purpose and sustainability to fulfil their responsibility to stakeholders and enhance their competitive advantage. A multistage sampling technique was used with 536 Malaysian grocery retail consumers. Partial least squares structural equation modelling (PLS-SEM) results revealed that consumer CSR perception matters to brand loyalty, with the mediating effects of brand trust and image. These findings have theoretical and practical implications for supermarkets and policymakers seeking to improve the effectiveness of CSR activities and brand loyalty.","PeriodicalId":503812,"journal":{"name":"Vision: The Journal of Business Perspective","volume":"10 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140695001","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}
Pub Date : 2024-04-12DOI: 10.1177/09722629241231431
Surabhi Koul, Aditya S. Kasar
Sustainability has been recognized as an integral business strategy leading to competitive advantage. The aim of the study is to generate a bibliometric blueprint for the sustainable marketing research domain and further identify emerging trends in this area. The data is collected from one of the most prominent bibliographic databases, Scopus. After narrowing our search keywords, a result of 4,889 articles is produced. Following the use of Boolean operators, 1,004 bibliographic resources were found, which were analysed in this study. The data is then visualized using a comparison visualization programme (VOSviewer) to demonstrate the possible outcomes graphically. The research findings are presented in the form of article categorizations into 11 thematic categories. The thematic categories outlined previous studies’ trends and contribution characteristics under the individual category, illustrating their implications. The article sums up the emerging and future themes in the area of sustainability. From the perspective of sustainability, the study demonstrates the importance of a sustainable business environment, green marketing, ecological marketing, sustainable tourism, and sustainability and development. The study brings out the role of multiple stakeholders to prevent the depletion of natural resources, secure waste management, prevent pollution, and cooperate with the nation’s compliance. This will promote economic development, which can be improved if we consider taking wiser steps to prevent the economy from degrading.
{"title":"Research Landscape of Sustainable Marketing: Thematic Analysis and Future Trends","authors":"Surabhi Koul, Aditya S. Kasar","doi":"10.1177/09722629241231431","DOIUrl":"https://doi.org/10.1177/09722629241231431","url":null,"abstract":"Sustainability has been recognized as an integral business strategy leading to competitive advantage. The aim of the study is to generate a bibliometric blueprint for the sustainable marketing research domain and further identify emerging trends in this area. The data is collected from one of the most prominent bibliographic databases, Scopus. After narrowing our search keywords, a result of 4,889 articles is produced. Following the use of Boolean operators, 1,004 bibliographic resources were found, which were analysed in this study. The data is then visualized using a comparison visualization programme (VOSviewer) to demonstrate the possible outcomes graphically. The research findings are presented in the form of article categorizations into 11 thematic categories. The thematic categories outlined previous studies’ trends and contribution characteristics under the individual category, illustrating their implications. The article sums up the emerging and future themes in the area of sustainability. From the perspective of sustainability, the study demonstrates the importance of a sustainable business environment, green marketing, ecological marketing, sustainable tourism, and sustainability and development. The study brings out the role of multiple stakeholders to prevent the depletion of natural resources, secure waste management, prevent pollution, and cooperate with the nation’s compliance. This will promote economic development, which can be improved if we consider taking wiser steps to prevent the economy from degrading.","PeriodicalId":503812,"journal":{"name":"Vision: The Journal of Business Perspective","volume":"50 S9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140709866","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}
Pub Date : 2024-04-11DOI: 10.1177/09722629241237395
Dionysios Stasinopoulos, C. Kastanioti
This article aims to review and analyse the indirect auditing methods that were applied in Greece for the first time at the beginning of 2012 as a tax auditing tool, for the more comprehensive identification of taxable items. By employing the use of indirect auditing methods (mark-up method, net worth method, source and application of funds method, unit & volume method and bank deposits and cash expenditure method) an attempt is made to determine withheld taxable items, other than those measured by the tax forms and the official accounting books and taxpayers’ tax data, by utilizing the information from various sources and bodies. At the same time, a survey was carried out, on a randomly selected sample of 517 respondents, for analysing the awareness of Greek taxpayers regarding the use of indirect auditing methods as well as the general population’s awareness of their basic tax obligations. A total of 96.13% of the population were not aware of indirect audit methods while 79.88% expressed the belief that being aware of them can potentially increase citizens’ tax compliance. The survey highlighted that regarding indirect tax audit methods the level of knowledge of the general population is very low, necessitating the organized and systematic promotion of these new methods by the Tax Authority, which can lead to the disclosure of withheld (shadow) taxable items and thus achieve greater tax compliance in the long term.
{"title":"The Implementation of Tax Indirect Auditing Methods in Greek Economy Against Tax Evasion","authors":"Dionysios Stasinopoulos, C. Kastanioti","doi":"10.1177/09722629241237395","DOIUrl":"https://doi.org/10.1177/09722629241237395","url":null,"abstract":"This article aims to review and analyse the indirect auditing methods that were applied in Greece for the first time at the beginning of 2012 as a tax auditing tool, for the more comprehensive identification of taxable items. By employing the use of indirect auditing methods (mark-up method, net worth method, source and application of funds method, unit & volume method and bank deposits and cash expenditure method) an attempt is made to determine withheld taxable items, other than those measured by the tax forms and the official accounting books and taxpayers’ tax data, by utilizing the information from various sources and bodies. At the same time, a survey was carried out, on a randomly selected sample of 517 respondents, for analysing the awareness of Greek taxpayers regarding the use of indirect auditing methods as well as the general population’s awareness of their basic tax obligations. A total of 96.13% of the population were not aware of indirect audit methods while 79.88% expressed the belief that being aware of them can potentially increase citizens’ tax compliance. The survey highlighted that regarding indirect tax audit methods the level of knowledge of the general population is very low, necessitating the organized and systematic promotion of these new methods by the Tax Authority, which can lead to the disclosure of withheld (shadow) taxable items and thus achieve greater tax compliance in the long term.","PeriodicalId":503812,"journal":{"name":"Vision: The Journal of Business Perspective","volume":"13 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140712699","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}
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