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Article
Publication date: 13 November 2023

Eimante Survilaite, Vilte Auruskeviciene, Žilvinas Židonis, Dalius Misiunas and Justina Sidlauskiene

The purpose is to investigate the impact of the value co-creation behaviour of parents on a set of education service outcomes, including perceived school reputation, parent…

Abstract

Purpose

The purpose is to investigate the impact of the value co-creation behaviour of parents on a set of education service outcomes, including perceived school reputation, parent satisfaction and teacher competence.

Design/methodology/approach

An online survey of 932 parents of primary and secondary school children was conducted. Canonical correlation analysis (general linear model) was used to test the impact of parental involvement in value co-creation behaviour on education service outcomes.

Findings

Value co-creation behaviour has a positive impact on education service outcomes, but the impact differs depending on the type of behaviour. Parent citizenship behaviour positively affects satisfaction, school reputation and perceived teacher competence. However, parent participation behaviour positively affects satisfaction with the school and perceived teacher competence.

Research limitations/implications

The study used self-reported data from parents, which may be biased and subject to errors. Future research could use more objective measures such as administrative records or teacher reports. The study's results are limited to one country, highlighting the need for further research in multiple countries.

Practical implications

The study's findings have implications for education service providers in terms of the importance of supporting parental involvement in their child's school life via value co-creation behaviour.

Originality/value

The study contributes to the service dominant logic, value co-creation theory and educational marketing literature by providing the detailed empirical evidences of parents' value co-creation outcomes in the context of the primary and secondary schools.

Details

Baltic Journal of Management, vol. 19 no. 1
Type: Research Article
ISSN: 1746-5265

Keywords

Article
Publication date: 9 March 2021

Aras Zirgulis, Maik Huettinger and Dalius Misiunas

The purpose of this paper is to investigate whether switching to a CEO of the opposite sex affects the tax aggressiveness of firms.

Abstract

Purpose

The purpose of this paper is to investigate whether switching to a CEO of the opposite sex affects the tax aggressiveness of firms.

Design/methodology/approach

Regression analysis using a difference in difference approach and propensity score matching on a dataset of 8,798 firms from 2007 to 2017.

Findings

The authors find evidence that switching to a female CEO reduces the effective tax rate paid, implying a higher level of tax aggressiveness.

Social implications

The findings contradict the narrative that female CEOs are less tax aggressive.

Originality/value

The authors are the first (to the best of the authors' knowledge) to specifically investigate if changing the CEO gender has an impact on the effective tax rate paid by the firm.

Details

Review of Behavioral Finance, vol. 14 no. 3
Type: Research Article
ISSN: 1940-5979

Keywords

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