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The purpose of this paper is to investigate whether religion or national culture can explain previously observed cross-country variation in trade credit.

Using the firm-level SME data from 35 European countries, religion and cultural factors of Hofstede and Schwartz, the authors provide new evidence on the determinants of the cross-country variation in trade credit.

The results indicate that religion and national culture are associated with trade credit. The authors find that the levels of trade credit are higher in Catholic countries than in Protestant ones and that peoples’ religiousness has an impact on trade credit only in Catholic countries. The authors also find that Hofstede’s cultural dimensions, such as power distance and uncertainty avoidance, are positively associated with trade credit.

Overall, authors’ findings indicate that religion and national culture are important determinants of trade credit management, and that the association between commonly used cultural values and trade credit depends on the religious, legal, and financial environment.

To the best of authors’ knowledge, this is the first study to research the relationship between national culture and trade credit.

The unique dynamics of family firms (FFs) shape the management of financial crises. Religious and secular reasons, as a defining characteristic of this type of firm, provide a reference system for key management decisions. This paper aims to explore the under-researched topic of differences in FFs' crisis management between religious and secular family decision-makers (FDMs), considering secularization in developed countries.

The paper draws on a qualitative-empirical study of 14 large FFs from the DACH region (Germany, Austria and Switzerland), through both a media analysis and semi-structured interviews with FDMs who have significant influence on key management decisions.

Despite secularization, religion continues to influence managerial decisions such as crisis management in the DACH region. The findings show that crisis management differs across religious and secular FDMs, demonstrating the substantial impact of religious and secular reasons on operational and financial measures. Thus, religious and secular reasons may partially explain the complex and ambivalent crisis management of FFs. This indicates that religion shapes FF's key management decisions in the increasingly secularized DACH region. Religious FDMs are accountable to both the firm and to God, which fosters their own personal and financial resources during crisis management.

This paper contributes to the existing literature by exploring the impact of religion and secularization within developed countries. Further, it offers deeper insights into FF's crisis management and is one of the first studies to assess the impact of religion and secularization on operational and financial measures. This research derives five propositions for further research and discusses a broad range of original implications for theory and practice.

This paper aims to take stock of current knowledge on chief executive officers (CEOs) speaking out on societal issues and to position the phenomenon with and against the relevant literature on CEO communication. Ultimately, the paper seeks to arrive at a better conceptual understanding of CEO advocates and activists from a communication science perspective.

This paper is conceptual and considers findings from the literature on personalization, reputation, issues and topic management.

The paper reflects media, receptive and strategic implications for CEO advocates and activists and derives four workable propositions. It lays the foundation for treating CEO advocacy and activism as a form of strategic topic management that harnesses personalization to address a new set of stakeholder demands.

The insights gained from this paper may help researchers and practitioners understand when CEOs should speak up, what to communicate and how. The human element behind this kind of communication echoes new expectations, demands and values from stakeholders, shareholders and society at large.

Understanding the specific interdependencies between personalization, reputation, issues and topic management underlying CEO advocacy and activism can help to improve a CEO's relationship with stakeholders and guide the public discourse to actively bring about positive societal change.

The paper fills a gap by providing an understanding of advocate and activist CEOs from a communication science perspective. The insights from this paper can be used as a starting point for further research on this subject.

This study explores whether religion plays an important role in corporate poverty alleviation. Religious atmosphere affects managers' attitude towards corporate social responsibility (CSR) and then influences corporate poverty alleviation. This study first examines the impact of religious atmosphere on corporate poverty alleviation and then investigates whether formal institutions, such as law enforcement environments and ownership, influence the relationship between religious atmosphere and corporate poverty alleviation behavior.

In 2016, the Chinese government initiated a nationwide campaign aiming to eliminate poverty in China by 2020. The authors conduct empirical tests with data on Chinese listed firms from 2016 to 2020. The religious atmosphere is measured by the number of Buddhist monasteries and Taoist temples within a certain radius around Chinese listed firms' registered addresses. The authors adopt the ordinary least squares (OLS) method for regression and take the two-stage least squares (2SLS) method to address the endogeneity issue.

The results show a positive relationship between religious atmosphere and corporate poverty alleviation donations. Law enforcement attenuates the positive association between the religious atmosphere and corporate poverty alleviation donations. Religion and corporate poverty alleviation donations have a more positive association for non-state-owned enterprises (non-SOEs) than for state-owned enterprises (SOEs).

The authors' findings have important implications. First, this study inspires incorporating the ethical value of traditional culture, such as religion, into CSR. Second, the findings imply that informal institutions have a greater impact on corporate decision-making when formal institutions are weak, suggesting that informal institutions should be emphasized when promoting CSR in countries where formal institutions are relatively weak. The study investigates only religious influence on corporate poverty alleviation based on Buddhism and Taoism, but the authors do not examine the impacts of other religions. Future research may examine the relationships between other religions and corporate poverty alleviation in China.

This study illustrates the positive role played by religion in promoting CSR by relating religious atmosphere to corporate poverty alleviation. It fills the research gap between religion and CSR and also contributes to the literature on determinants of corporate poverty alleviation.

This paper aims to interpret the multidimensional Asian American identity of immigrant Indians in terms of pan-ethnicity, gender and religion.

The social construction and experience of race in the US and the intersection of multiethnic Asian American identity with race, gender and religion will be used in critically commenting on the interview of primary ethnic identity of Indian Americans including the pan-ethnic identity of Indians in the US as Asian Americans, the Mar Thoma Church community, the second-generation Patel family's union formation in terms of gender identity.

The future directives include Asian American Movement (AAM) which is trying to incorporate Indians as pan-ethnic identity assimilation and the process of holding American identity as primary identification of Indians.

Policy recommendations are that the US Census Bureau should include Indian Americans as separate ethnic identity for Indian immigrants like the Chinese Americans. USCIS (US Citizenship and Immigration Services) should reform policies to include the wives of H-4 visa holders. The Department of Homeland Security (DHS) should provide secure living environment for Indian immigrants. The US Department of Labor should provide equal opportunities for women in their immigration policies.

This paper will critically analyze the interview results of primary ethnic identity and justify the hypotheses of Asian American identity of Indians, whether (1) they merge with the American identity as part of cultural assimilation or (2) retain their Asian identity beyond Americanized identity or (3) go beyond both American and Asian identity to restate their Indian ethnicity.

This study aims to provide insights into gender diversity in Pakistani boardrooms, particularly for the dominant family business type, which is strongly guided by (non-financial) family-related objectives when making business decisions, such as the appointment of board members. Pakistani companies operate within the framework of weak legal institutions and a traditionally highly patriarchal environment. This study examines how corporate decisions regarding the appointment of female board members play out in this socio-political and cultural environment.

Board composition and board characteristics were examined using hand-collected data from 213 listed family firms and non-family firms on the Pakistan Stock Exchange from 2003 to 2017. Univariate analyses, probit regressions and robustness tests were performed.

Pakistani family firms have a significantly higher proportion of women on their boards than do non-family firms. They are also significantly more likely to appoint women to top positions, such as CEO or chairs.

Evidently, women are allowed to enter boards through family affiliations. Gender quotas appear an ineffective instrument for breaking through the “glass ceiling” in this socio-cultural environment. Thus, gender parity must entail the comprehensive promotion of women and the enforcement of legal reforms for structural and cultural change.

The analysis focuses on a Muslim-majority emerging Asian market that has been scarcely researched, thus offering new perspectives and insights into board composition and corporate governance that go beyond the well-studied Western countries.

This paper aims at from the perspective of the social exchange theory (SET) gaining an understanding of how promotion of halal concept in Sweden is perceived by Swedish hoteliers.

A mixed-methods approach has been used consisting of 62 completed surveys with closed-ended and open-ended questions, follow-up comments and five in-depth interviews with hoteliers in the mid-Sweden region. Content analysis has been employed.

Three categories of meanings are the main findings: general perception, safeguarding Swedish secular values and financially unjustifiable have been discovered. Most of the respondents have been sceptical towards halal and Muslim-friendly hotel concepts due to financial and cultural challenges these two concepts have for the Swedish tourism and hotel industries. Based on the SET, this entails more costs than benefits and is especially at odds with Swedish-rooted secular values.

This study provides practical implications and increased knowledge for tourism stakeholders including hotels in Sweden.

This is one of the very few studies on halal tourism in Scandinavia and the first Scandinavian study on hoteliers' attitudes towards halal tourism.

This paper aims to synthesize the diverse literature on nomination and remuneration committees and provide avenues for future research.

This study provides a comprehensive literature review of theoretical and empirical studies published in reputable international journals indexed by Scopus.

The literature review reveals several aspects of the nomination and remuneration committee. These aspects have been classified into the definition of the nomination and remuneration committee, dimensions of the nomination and remuneration committee, measurement and research review results, reasons for conflict empirical findings, company dynamics and research on moderators, as well as recommending future research.

Our literature review shows that nomination and remuneration committees play a role in improving board performance and company performance, reducing agency conflicts and improving corporate governance to provide implications for companies, regulators and investors and pave the way for future research.

This paper identifies issues related to nomination and remuneration committees, their theoretical and practical implications and avenues for future research.

The objective of this study is to establish a link between religiosity and Corporate Social Responsibility (CSR) by conducting a systematic literature review in the field of CSR and religiosity. This will be achieved by screening all available electronic databases.

This paper is a literature review paper using the systematic review – Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach, with a practical focus on empirical research to summarize the total effect or outcome of these empirical findings. The methodology includes inclusion and exclusion criteria for the final selection of articles.

In this paper, 31 articles published in well-known CSR journals after the year 2015 were included. The majority of the literature confirms a positive direct/indirect relationship between religiosity and CSR.

This paper is limited to the considered databases and the identified searching protocols. Changes in the referred databases or search protocols may affect the results, as results outside these limitations were not considered in this study.

This study can serve as a guide for researchers in applying the PRISMA approach. Furthermore, it contributes to the field of religiosity and CSR by offering a comprehensive review of the most recent related publications.

This article is unique as it applies the PRISMA framework to conduct the literature review. It is also the first literature study in the field of religiosity and CSR.

The aim of this manuscript is to study the current scientific literature on food marketing and religion, by giving an overview of current knowledge and the possible future research opportunities once found the gaps.

This a classic literature review carried on by considering marketing, consumer behaviour and management journals as well as religion-focused ones.

Current literature highlights how faith impacts on food marketing and religious consumers choices (and not only). Most of the papers focus on Islam. Considering the globalised economy, the authors’ findings highlight also the relevance of religious certifications for less/not religious people, because of certified food is considered safe and healthy.

The paper joins and reviews two research fields whose connection is growing, so it is relevant to know the current status of scientific literature, which is updated compared to recent literature.