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This study aims to explore the direct and indirect effects of sales opportunism and sales conflict as well as of non-economic and economic satisfaction in business-to-business (B2B) sales relationships. This understanding offers B2B buyers enhanced knowledge of sales business expectations towards sustainable business relationships in the future.

Through self-administered questionnaires, data were obtained from 237 sales or marketing managers/directors of small- and medium-sized companies across industries in Spain, who were randomly contacted via LinkedIn. The multivariate analysis of measurement and structural models was based on IBM SPSS Amos 27.

The study confirms that sales opportunism positively affects sales conflict. Moreover, sales opportunism is negatively associated with non-economic sales satisfaction, whereas non-economic sales satisfaction is positively associated with economic sales satisfaction. Consequently, if all associates are pleased with the relationship and the gains it can provide, a long-standing orientation can be achieved.

The study expands existing theory on seller–buyer relationships in a B2B context. It contextualises direct and indirect relationships between two antecedents (sales opportunism and sales conflict) and two postcedents (economic sales satisfaction and non-economic sales satisfaction) in sales business–buyer settings.

The study guides buyers in B2B relationships towards an improved understanding of how sales businesses perceive opportunism and conflict (as negative precursors) to impact non-economic satisfaction and how it can influence economic satisfaction.

Most studies explore B2B relationship building from the perspective of the buyer, thereby creating a shortfall in developing an understanding of all partner expectations in B2B relational intent. Moreover, the measurement of satisfaction as a multidimensional construct secured the integration of non-economic satisfaction and economic satisfaction within a single model allowing the constructs measured in this study to be holistically assessed.

This paper aims to analyze the effect of family control and influence dimension of the socioemotional wealth (SEW) on capital structure of large listed firms in the North African region.

The study uses panel data of the top 98 largest listed firms in the North African capital markets over the period from 2018 to 2022. The analysis is conducted employing random effects models.

Findings suggest that large listed firms in North African region rely on more use of equity rather than debt financing. Further, results show that family control and influence dimension of the SEW, has no significant impact on the capital structure of North African large listed firms. This implies that the financing behavior of large firms listed in the North African countries is driven by financial and rationale factors rather than non-economic considerations. Indeed, findings support assumptions of the pecking order theory.

This transnational study provides new insights into relevancy of socioemotional theory in explaining capital structure decisions within large family businesses in emerging markets. Findings have the potential to enhance analysts', investors' and practitioners' understanding of financing decisions by large listed firms in this region. This, in turn, can aid in conceiving adapted financing solutions.

This article intends to explore critical factors that affect the adoption of organic farming in emerging economies. The authors respond to the calls from policymakers, non-government organizations, business firms and scholars to improve the farmers' awareness of the negative impact of synthetic chemical pesticides, phosphorus, potassium fertilizers and mineral nitrogen used in traditional farming.

Through self-administered survey questionnaires, responses were obtained from 397 farmers (conventional) regarding organic farming adoption in Haryana (India). The survey responses were collected between October 2022 and December 2022. The authors apply the “partial least squares structural equation modeling” (PLS-SEM) to test the framed hypotheses.

The present article demonstrates six critical determinants of organic farming adoption, i.e. behavioral, cultivation, economic, governmental, marketing, and social factors. These six factors drive 71.0% (R²) variation in organic farming adoption. Governmental factors have a positive but insignificant influence on organic farming adoption. Interestingly, the impact of behavioral and cultivation factors is crucial per path coefficient values.

For the first time, the authors conducted a study on organic farming adoption in Haryana that lies in its context-specific implementation, utilization of localized knowledge and expertise, regional policy support, agricultural diversification and community participation. Future research can build upon by adding agriculture scientists to the study to respond to the cost, quality of the crop and impact of socio-economic policies as moderators/mediators on adoption decisions.

Using the Stimulus-Organism-Response (SOR) model as a theoretical guide, this study employed a conceptual model involving residents’ place attachment (S) to the destination in which they live and emotional solidarity with tourists (O) as precursors to their involvement in tourism (R). The purpose of this paper is threefold: To determine (1) whether residents’ place attachment explains their emotional solidarity with tourists, (2) if emotional solidarity is an effective predictor of residents’ involvement in tourism planning and development and (3) if emotional solidarity dimensions mediate the relationship between place attachment and involvement.

Data were collected from 378 permanent resident heads of households living in, or adjacent to, central Orlando, using a self-administered survey with a census-guided systematic sampling method. Data were subjected to tests of normality and common method bias, followed by a two-step confirmatory factor analysis and structural equation modeling.

Seven of the 11 proposed model hypotheses were supported, with moderate variances explained in each of the four outcome variables: welcoming nature (R² = 19.3%), emotional closeness (R² = 24.5%), sympathetic understanding (R² = 39.4%) and involvement (R² = 36.8%). Though both place identity and place dependence (as two dimensions of place attachment) were partial mediators, the former proved to be more pronounced.

This study employed non-economic measures—place attachment and emotional solidarity—in determining residents’ involvement in tourism within their community. Such an approach provides fresh insights into how such symbolic constructs can contribute to residents’ positive, actionable involvement in tourism. This research is one of the few that have incorporated emotional solidarity as a construct within the SOR model and the first to examine the indirect effects (through mediation) of emotional solidarity.

This study examines whether international tourism demand in the Visegrád countries is influenced by countries' risk rating on environmental, social and governance (ESG) factors, as non-economic factors relating to ESG risks have been ignored by previous researches on determinants of international tourism demand.

The study investigates panel data for the Visegrád countries comprising the Czech Republic, Hungary, Poland and Slovakia over the period 1995–2019. Recently developed techniques of augmented mean group (AMG) and common correlated effects mean group (CCEMG) estimators are employed so as to take care of cross-sectional dependence, nonstationary residuals and possible heterogeneous slope coefficients.

The regression estimates suggest that besides economic factors, the perception of international tourists regarding ESG risk is another important determinant of international tourism demand in the Visegrád countries. The study also established that income levels in the tourists' originating countries are the most critical determinant of international tourism demand to the Visegrád countries.

The research outcomes of the study include the need for the Visegrád countries to direct policies towards further mitigating their ESG risks in order to improve future international tourism demand in the area. They also need to ensure exchange rate stability to prevent volatility and sudden spikes in the relative price of tourism in their countries.

This paper examined tax compliance and its impact on agrochemical traders in Ghana.

Based on the registered agrochemical lists obtained from the Plant Protection and Regulatory Service Department, 92 agrochemical traders were sampled for data collection. Probit regression was used to estimate determinants of tax compliance, whereas the Inverse Probability Weighted Regression Adjustment Model was employed to evaluate the impact of tax compliance on business performance.

The results revealed that age and gender relate positively to enforced tax compliance, while education positively impacts voluntary tax compliance. Nonetheless, tax rate, trust and monthly sales positively affect voluntary tax compliance but negatively impact enforced tax compliance. Inversely, while authorities’ power negatively impacted voluntary compliance, it positively influenced enforced tax compliance confirming the Slippery Slope Framework.

To the best knowledge of the authors, this paper is the first to investigate tax compliance determinants and impact among agrochemical traders, despite the tremendous growth of the agrochemical sub-sector in Africa and Ghana. Therefore, this study makes a modest contribution to empirical studies that validate the Slippery Slope Framework in promoting tax compliance in the agricultural and agribusiness sectors of a developing country. Similarly, it also unearths the impact of tax compliance on agribusiness growth which has yet to be highlighted in the extant literature.

This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the Moroccan context.

Employing a qualitative research design, the study conducted semi-structured interviews with 30 chief executive officers (CEOs) of Moroccan family firms. The data were analyzed using thematic analysis to unravel the interplay between individual beliefs and societal norms.

The findings reveal a complex interplay between the personal norms of CEOs and chief financial officers (CFOs) and wider societal and cultural expectations, significantly influencing tax compliance behavior. The study identifies the multifaceted nature of tax compliance, which is shaped by personal ethics, family values and the dominant societal tax culture.

The research is limited by its qualitative approach and focus on Moroccan family businesses, which may not be generalizable to other contexts. Future studies could use a quantitative approach and expand to other geographical settings for a more comprehensive understanding.

Insights from the study can assist policymakers and tax authorities in developing culturally sensitive tax compliance strategies that resonate with family business values.

The research underscores the importance of considering sociocultural dimensions in tax compliance, fostering a more cooperative relationship between family businesses and tax authorities.

The study contributes a novel perspective by synthesizing social, psychological and legitimacy factors in understanding tax compliance in the unique context of family businesses.

We investigate the effect of the adoption of formal board structure and board processes on firm performance in Colombian family firms, in a context where firms can choose specific aspects of board structure and processes. We deploy insights from the behavioral governance perspective to develop arguments about how family businesses may choose board elements based on their degree of control over the firm (absolute control or less), and its effect on firm performance.

We use an unbalanced data panel of 404 firm-year observations. The data was obtained from the annual financial and corporate governance reports of 62 Colombian stock-issuing firms for the period 2008–2014 – due to change in regulation, data could not be added beyond 2014. Panel data technique with random effects was used.

The results show that board structure is positively associated with financial performance, however, this relationship is negative in businesses where family has absolute control. We also found that there is a negative association between board processes and performance, but positive association in family-controlled businesses.

Our research contributes to research streams on effects of family control in firm choices and on the interactive effect of governance choices and institutional context and more generally how actors interact (rather than react) with their institutional context.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

This study seeks to provide a greater understanding of the variables that influence travellers’ intention to participate in social media, paying special attention to (1) the direct impact of perceived usefulness (PU) of social media and (2) the moderating impact of tourists’ altruism and self-interest.

The proposed conceptual model was empirically tested using an online questionnaire distributed to a sample of 394 tourists visiting a World Heritage city.

The findings show that perceived social media usefulness has a significant effect on users’ intention to share experiences. Additionally, self-interest appears to moderate the relationship between perceived social media usefulness and users’ sharing intention, but the results do not support the moderating effect of altruism.

Despite scholars’ growing interest in social networks as sources of tourist information, little is known about the aspects that encourage users’ participation in these platforms. This paper offers key contributions to the relevant literature in this field and offers compelling recommendations for tour operators' management of social networks.

本研究擬讓我們更清楚了解驅使旅行人士參與社交媒體上的交流活動的變數;為求達至這研究目的，研究人員特別對以下兩方面加以注意和研究：(一) 、旅行人士對社交媒體的感知效用所帶來的直接影響;(二) 、旅行人士的利他主義，以及其對個人利益的考慮所帶來的緩和影響。

研究人員對其提出之概念模型進行實證測試，方法乃透過收集一個包含394名曾參觀世界遺產城市的旅行人士的樣本所回應的網上問卷數據，並進行數據分析。

研究結果顯示，旅行人士若覺得社交媒體是有用的話，則他們會更願意在那裡分享旅行經歷;而且，他們對自己個人利益的考慮，似會緩和他們對社交媒體的感知效用與其分享經歷的願意程度之間的關係;唯研究結果沒有證實利他主義會帶來緩和的影響。

雖然學者對社交網絡作為提供資訊的來源感到興趣，而且這興趣不斷增加，但我們對促進旅行人士參與社交網絡平台活動之因素的了解仍然淺薄，就此而言，本研究於有關的文獻提供了重要的貢獻;研究亦為旅遊經營者就應如何管理社交網絡提供了具說服力的建議。