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This study aims to examine the role of experiential familiarity in determining the competitiveness of hotel chains. It does so by comparing the attribute-performance perceptions of guests who had and had not previously stayed at a property belonging to a specific hotel chain. It also examines how far such perceptions shape word-of-mouth and future purchase intentions.

Data were collected from 1,016 Finnish leisure tourists in 2021 using an online questionnaire, providing a representative sample of Finnish domestic leisure tourists.

The results indicate that the competitiveness of different hotel chains depends on a small number of key attributes. Differentiation between hotel chains can be seen from the results. Previous guests rate hotel chain attributes more highly than non-previous guests. Behavioral intentions do not differ between previous and non-previous guests, but how many times a person has stayed in the hotel chain significantly influences behavioral intentions. The results provide strategic levers that hotel chains can use to enhance their competitiveness.

Hotels should invest in attributes that have the biggest positive impact on customer behavior. These will be different for different hotel chains. By understanding these differences, it is possible to communicate relevant attributes to customers through marketing and develop hotel features that will drive revisit intention and word-of-mouth marketing.

This study found that while certain hotel attributes had a significant shaping effect on guests’ performance ratings, there were no decisive differences between those with or without experiential familiarity with the hotel chain.

This study aims to investigate which resources and sources of support are related to employee adaptability to work-related change during the COVID-19 pandemic, with implications for human resource management (HRM).

The authors analysed a survey of 1,619 employees working in architectural practice and allied fields in Australia in 2020.

Drawing on conservation of resources (COR) theory, the authors asked whether workers would be more adaptable to change during COVID-19 if they were able to draw on a combination or bundle of supports, known as resource caravans. Hierarchical multiple regression and relative importance analysis showed that confidence in personal support networks during the pandemic was the most important predictor assisting workers to adapt to change, followed by concrete (practical, technical) organizational support for remote work. No evidence was found to corroborate this study's hypotheses that these resources provide support in bundles, challenging the notion of resource caravans in this research context.

The authors argue that COR theory has been too broadly applied to the workplace and that boundary conditions should apply to its emphasis on resource caravans. In practical terms, HRM supports to promote employee adaptability should be carefully targeted in extreme circumstances such as the COVID-19 pandemic.

The purpose of this paper is to identify the causal (not correlational) effect of women’s entrepreneurship on corporate social responsibility (CSR) practices in Latin America.

This study builds on a hitherto unexploited sparse data set on Latin American B Corporations to identify the causal relationship of interest and on a (synthetic) instrumental variable method.

The results confirm that women’s entrepreneurship has a positive causal effect on social responsibility. This study finds that an increase of 1% in the proportion of women entrepreneurs leads to an increase of 0.5 in the B Impact Assessment score, the CSR indicator.

This study contributes to the literature by providing robust statistical evidence of a causal relationship between women entrepreneurs and social responsibility practices in the Latin American context. This research captures the multidimensional nature of social responsibility by using a comprehensive and vast metric of CSR obtained from the data of the B Impact Assessment tool. This study illustrates how machine learning methods can be used to address the lack of structure of the Latin American B Impact Assessment data.

El propósito de esta investigación es identificar el efecto causal (no correlacional) del emprendimiento de mujeres en las prácticas de responsabilidad social empresarial (RSE) en América Latina.

Nos basamos en un conjunto de datos escasamente explorado hasta el momento sobre las Empresas B en América Latina para identificar la relación causal de interés, y utilizamos un método de Variables Instrumentales (VI) sintéticas.

Nuestros resultados verifican el efecto causal positivo del emprendimiento de las mujeres en la responsabilidad social. Descubrimos que un aumento del 1% en la proporción de mujeres emprendedoras conduce a un aumento de 0.5 en la puntuación de la Evaluación de Impacto B, nuestro indicador de RSE.

Contribuimos a la literatura proporcionando evidencia estadística sólida de una relación causal entre emprendedoras mujeres y prácticas de responsabilidad social en el contexto de América Latina. Esta investigación captura la naturaleza multidimensional de la responsabilidad social mediante el uso de una métrica amplia y vasta de RSE obtenida de los datos de la herramienta de Evaluación de Impacto B. Ilustramos cómo se pueden utilizar métodos de aprendizaje automático para abordar la falta de estructura de los datos de evaluación de impacto B en América Latina.

O propósito desta pesquisa é identificar o efeito causal (não correlacional) do empreendedorismo feminino nas práticas de responsabilidade social corporativa (RSC) na América Latina.

Baseamo-nos em um conjunto de dados escasso até então não explorado sobre as Empresas B na América Latina para identificar a relação causal de interesse, e utilizamos um método de Variáveis Instrumentais (VI) sintéticas.

Nossos resultados verificam o efeito causal positivo do empreendedorismo feminino na responsabilidade social. Descobrimos que um aumento de 1% na proporção de mulheres empreendedoras leva a um aumento de 0,5 no escore de Avaliação de Impacto B, nosso indicador de RSC.

Contribuímos para a literatura fornecendo evidências estatísticas robustas de uma relação causal entre empreendedoras mulheres e práticas de responsabilidade social na América Latina. Esta pesquisa captura a natureza multidimensional da responsabilidade social usando uma métrica abrangente e vasta de RSC obtida a partir dos dados da ferramenta de Avaliação de Impacto B. Ilustramos como métodos de aprendizado de máquina podem ser usados para lidar com a falta de estrutura dos dados de avaliação de impacto B na América Latina.

While there is an increased demand from various corporate stakeholders on the need for public companies to have risk management frameworks as well as a stand-alone risk management committee to mitigate risks and simultaneously improve performance, this study investigates the effects of the risk management committee attributes on firm performance, and the role of board size is highlighted on this relationship in Malaysian listed companies.

Both accounting- and market-based performance measures have been used for measuring performance. A dynamic model using the generalized method of moments (GMM) has been employed to control for potential endogeneity, simultaneity and unobserved heterogeneity.

The findings reveal that risk management committee attributes such as size, independence and meetings negatively affect book-based performance measures and positively affect market-based performance measures. Moreover, board size positively moderates the risk management committee attributes and performance relationship. The study embraces the predictions of agency theory and resource dependence theory.

The findings are practically significant for Bursa Malaysia, Securities Commission Malaysia to assess the compliance of the Corporate Governance Code (MCCG, 2017) and for academia to further explore significant relationships in other emerging economies.

The paper contributes to multiple aspects: first, it studies the impact of risk management committee attributes on firm performance; second, it investigates the moderating effect of board size on RMC–performance relationship; in the end, the study employs dynamic modeling for estimation process to avoid dynamic endogeneity considered a main econometric problem for CG–performance relationships.

Despite a growing body of research focusing on the dark side of sharing economy development, arguments are fragmented and incomplete. This study aims to address the gap by integrating existing viewpoints based on a provider’s perspective.

This study conducted a bibliometric analysis using text mining and clustering algorithm techniques to measure the scope of scientific output on this topic and identify the main research themes.

Through the bibliometric analysis, this study developed an integrative framework based on the platform providers’ internal management issues and external conflicts with consumers, society, government regulations and traditional business. It also identified significant gaps within each research theme and proposed a future research agenda.

Sharing economy development has not yet been fully understood and regulated, leading to unprecedented challenges to existing business systems. The study addresses knowledge gaps and advances the understanding of the dark side of the sharing economy based on the provider’s internal management and interplay with external forces. It offers a roadmap for future research to advance understanding of the “hidden” dark side of the sharing economy.

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some countries are rich and others poor.

The author approaches the discussion using a theoretical and historical reconstruction based on published and unpublished materials.

The systematic, continuous and profound attempt to answer the Smithian social coordination problem shaped North's journey from being a young serious Marxist to becoming one of the founders of New Institutional Economics. In the process, he was converted in the early 1950s into a rigid neoclassical economist, being one of the leaders in promoting New Economic History. The success of the cliometric revolution exposed the frailties of the movement itself, namely, the limitations of neoclassical economic theory to explain economic growth and social change. Incorporating transaction costs, the institutional framework in which property rights and contracts are measured, defined and enforced assumes a prominent role in explaining economic performance.

In the early 1970s, North adopted a naive theory of institutions and property rights still grounded in neoclassical assumptions. Institutional and organizational analysis is modeled as a social maximizing efficient equilibrium outcome. However, the increasing tension between the neoclassical theoretical apparatus and its failure to account for contrasting political and institutional structures, diverging economic paths and social change propelled the modification of its assumptions and progressive conceptual innovation. In the later 1970s and early 1980s, North abandoned the efficiency view and gradually became more critical of the objective rationality postulate. In this intellectual movement, North's avant-garde research program contributed significantly to the creation of New Institutional Economics.

This study aims to propose a new conforming tax measure based on the work of Badertscher et al. (2019).

This study divides total tax avoidance/management (TM) into nonconforming and conforming portions through a regression. The residual of the regression is treated as the conforming tax measure. In addition, the new conforming tax measure is validated via three approaches. Then, this study examines the moderating effect of nonconforming earnings management (EM) on the relationship between conforming TM and firm performance.

The empirical results show that the model has stronger explanatory power than the model proposed by Badertscher et al. (2019). Additionally, the validation results show that the mean value of the conforming tax measure is lower in quasi-private corporations (financially constrained companies) than in matched public corporations (nonfinancially constrained companies), and firms under high market capital pressure are less motivated to engage in conforming tax practices. Furthermore, nonconforming EM positively moderates the conforming tax–ROA association, implying that nonconforming EM can reduce financial reporting costs resulting from conforming tax practices.

This study contributes to conforming tax research in the following ways. First, this study proposes a new conforming tax measure by substituting the cash book tax difference (BTD) for the BTD in the model of Badertscher et al. (2019) (“BKRW”). Second, this study demonstrates theoretically why the cash BTD should outperform the BTD in computing the BKRW conforming tax measure and confirm this empirically. Third, this study presents a three-way conceptual schema that divides corporations into two groups along each of three tax-relevant dimensions. The group of firms that use both conforming and nonconforming tax strategies have different characteristics compared to the other group. This study also validates the conforming tax measure across the two-group dichotomies.

The aim of this study was (1) to investigate the relationship between destination image (DI), destination personality (DP) and behavioral intention (BI) in the context of ski tourism and (2) especially the role of DP in the relationship between DI and BI among ski tourists.

We collected data using WJX.CN (N = 400) to test the hypothesized model. Confirmatory factor analysis (CFA) was used to examine the psychometric properties of the measurement model and partial least squares structural equation modeling (PLS-SEM) was used to test the hypotheses.

The results show that DI directly affects DP and partially affects BI, while DP directly affects ski tourists' BI. In addition, the indirect effect of DP between affective image and BI was significant, showing full mediation, and the indirect effect of DP between cognitive image and BI was significant, showing a partial mediation effect.

The findings enrich the ski tourism literature, contribute to the development of ski tourism in destination cities and the strategic marketing of ski resorts and provide recommendations for ski tourism researchers and marketers.

Based on stimulus-organism-response theory, this study aims to develop and tests a model of memorable heritage tourism experience (MHTE). The model proposes that experiencescape, experience co-creation, education and photography are important antecedents of MHTE, which is then a driver of place attachment.

Data for this study were collected using a Web-based questionnaire of people aged 18 years and over who had a heritage tourism experience during the previous three months (February–April 2023). The survey was distributed in May 2023 using Amazon Mechanical Turk (MTurk). A survey link was posted on MTurk, which remained active for the first week of May 2023. Out of the 283 responses received, 272 were valid responses from individuals who met the participation criteria.

Experiencescape, experience co-creation, education and photography were found to be positive drivers of the MHTE, with a positive relationship between MHTE and place attachment.

Many studies linked to memorable tourism experience (MTE) mainly replicate Kim, Ritchie, & McCormick’s (2012) MTE scale, regardless of the specific study context. This study offers an alternative framework through which alternative antecedents and outcomes of tourists’ MTE can be identified.

Psychological ownership has been a topic of intense debate for several decades, especially in the digital era. In addition, as part of the digital public domain, virtual communities shape our digital lives. Unfortunately, few studies have examined the communication process in virtual communities from the perspective of psychological ownership. Moreover, information and organization are key aspects of virtual communities. This research aimed to explore the impact of psychological ownership on communication satisfaction from these two perspectives.

I collected 471 responses using a questionnaire. In terms of empirical methods, I developed a structural equation model (SEM) to examine the relationship between psychological ownership and communication satisfaction as well as the mechanism underlying this relationship – namely, information behavior. Specifically, I first examined the relationship between psychological ownership and information behavior. I then developed a comprehensive framework for the double-edged impact of psychological ownership in virtual communities on communication satisfaction.

I found that psychological ownership has a double-edged effect on communication satisfaction based on two types of information behavior in virtual communities. Specifically, organization-based psychological ownership (OPO) positively influences communication satisfaction through information exchange. In contrast, information-based psychological ownership (IPO) negatively impacts communication satisfaction through information-hiding.

The findings of this research demonstrate that psychological ownership has a double-edged effect on communication satisfaction. First, the findings of this study reveal the downsides of psychological ownership, which are not consistent with its beneficial role. Second, the negative effect of psychological ownership with regard to communication in virtual communities also helps explain communication failure in virtual communities. Finally, despite the downsides of psychological ownership in the context of a virtual community revealed by this study, this factor has an overall beneficial effect.