Search results

Underpinned by sensation-seeking theory (SST) and regulatory focus theory (RFT), this paper highlights the crucial role of adventurousness in self-protective behavior and future travel avoidance. Furthermore, this paper investigates safety-seeking tendency as a moderator and travel anxiety post-COVID-19 as a mediator.

Data were gathered from 574 potential visitors to St. Catherine post-COVID-19 and analyzed using Smart-PLS approach.

Adventurousness negatively and significantly affected travel anxiety, while the latter negatively influenced self-protective behavior and positively influenced future travel avoidance. Besides, the findings proved that travel anxiety partially mediated the adventurousness linkage with self-protective behavior and future travel avoidance. Moreover, safety-seeking tendencies dampened travel anxiety's connection with self-protective behavior and future travel avoidance.

This paper provides valuable insights into travel research in theory and practice to revive tourist attractions post-COVID-19 in developing countries via an adventure tourism pattern. The study helps figure out how to deal with the pandemic and restore the monument of heavenly religions, St. Catherine—sacred mountain peaks, mosques, churches and many monasteries—in addition to its charming and picturesque nature.

The current paper examines a traveler's adventurous nature and post-COVID-19 behavior when visiting St. Catherine and their behaviors related to future avoidance and self-protection. This paper adds the first investigation of travel anxiety and safety-seeking through the lens of SST and RFT theories in the Egyptian tourism context.

To present the degree to which futurists (inadvertently perhaps) encourage future avoidance or deflection.

Identifies instances and examples of future deflection and avoidance attributable to the misplaced zeal of forecasters.

Proposes five strategies futurists can use to turn avoidance into acceptance.

To call attention to the negative impacts of forecasters and forecasts on audiences and to suggest ways to eliminate or limit such audience alienation.

The purpose of this study is to examine the interactive impact of tax avoidance and tax risk on the firm value.

This study covers 290 observations on non-financial corporations listed on the Tunisian Stock Exchange for the period ranging from 2008 to 2020, using the multiple linear regression technique.

The results show that tax avoidance positively affects the firm value while tax risk has a negative influence on the company value. More importantly, tax risk moderates the positive impact of tax avoidance on the firm value. Accordingly, tax avoidance must be considered in conjunction with tax risk when studying the effect on the firm value. The findings of additional analyses indicate that when tax avoidance is associated with a high level of tax risk, it negatively affects the firm value. Thus, investors negatively rate the high-risk tax avoidance.

The major limitation of this study is that it focuses only on Tunisian listed companies since their financial statements are publicly available. Although the sample is relatively small due to the problem of data availability, it is satisfactory owing to the twelve-year sampling period (from 2008 to 2020). Research implications- The results obtained are of great interest to researchers as they should be more careful in simply using effective tax rates as a measure of risky or aggressive tax avoidance.

The findings may signal the need for Tunisian firm managers to consider spillovers when adopting risky tax avoidance strategies and to implement a tax risk management policy within the firm. They are also substantial for Tunisian regulators to create requirements for reporting risky tax avoidance practices in the company annual reports to protect the investors’ rights and the society interest in general. The results are also useful for the investors who would like to make good decisions with respect to tax planning strategies. It is not enough to rely on the Effective Tax Rate (ETR) to judge whether or not tax planning is risky. Volatile ETRs, as a proxy of the tax risk, can be useful for them in decision-making.

The results also highlight that risky tax avoidance decreases the firm value, and thus confirm the negative repercussions that such behavior can have not only on the firm, but also on the society in general, as the corporate tax contributes to covering the State public expenditure. Hence, it is considered a general concern.

The present study differs from others in the existing literature. In fact, it examines the joint effect of tax avoidance and tax risk on the firm value for Tunisian listed companies which are characterized by the predominance of agency conflicts between major shareholders and minor ones. Therefore, the authors seek to investigate if small shareholders can penalize risky tax avoidance practices by decreasing the firm value.

This paper aims to compare the future orientation (FO) society practices dimension of the Globe model with Hofstede's long-term orientation (LTO) by testing their causal effects on three firm-level variables: cash holdings, long-term investments and acquisitions. In doing so, this research challenges the already taken-for-granted assumption in the empirical research that the two dimensions are equivalent.

Hierarchical linear modeling (HLM) was used to test the hypotheses on 7,065 firms across 49 countries between 2000 and 2017.

The findings show that the causal impacts of FO society practices and LTO on a given construct are not consistent. Although LTO increases cash holdings, the impact of FO society practices on this variable is insignificant. Additionally, unlike FO society practices, which significantly increases long-term investments and acquisitions, LTO does not influence long-term investments and decreases acquisitions.

This study is valuable since it addresses the confusion surrounding the similarities and differences between FO society practices and LTO. Despite the dissimilarity also emphasized by Globe, Hofstede claims that they are equivalent, and the great majority of the empirical literature has assumed them to be equivalent in their analyses. Addressing this confusion, this research provides further empirical evidence that these two dimensions are dissimilar. The additional important contribution of the study is theorizing and examining the impact of FO society practices and LTO on the firm-level outcomes that reflect their temporal orientation (i.e. long-term investments and acquisitions), which is surprisingly neglected in the literature.

The central goal of this research is to understand the effects of organizational culture and organizational resilience over the riskiness versus non-riskiness categorization of subcontractors. The paper aims to discuss these issues.

This study utilizes multiple sources of data collected in two different time setting. At time one, data were collected from the subcontractors (n=50) of a leading services providing company in Turkey. In order to validate these findings, second wave of data collection was followed one year later. This time, the data were collected from the subcontractors (n=59) of another services providing company in Turkey. Cluster approach was applied.

Results from the cluster analyses revealed interesting insights. Subcontractors that were characterized by high-performance orientation, high uncertainty avoidance and high future orientation were categorized as non-risky. Therefore, the hypotheses found support. Furthermore, in terms of the organizational resilience dimensions, subcontractors having high structural reliance, organizational capability and processual continuity were also categorized as non-risky. The validation study carried out with different subcontractors also revealed the same patterns of findings.

This study revealed that organizational culture and organizational resilience carry critical implications during the subcontractor selection process. Focal companies that seek to expand their work with subcontractors should seek cultural fit and resilience.

This study is the first study to examine the effects of organizational culture and organizational resilience over subcontractor riskiness in the same framework. Furthermore, data were collected from different sources, in two different times and using different approaches.

In the knowledge‐based environment business firms face today, “high performance” organization is in popular demand. This paper aims to identify dimensions of organizational culture that are relevant in creating and maintaining a high performance organization within and across cultures.

The hypotheses are tested using the 62‐society Global Leadership and Organizational Behavior Effectiveness data on organizational and societal cultures. The impact of uncertainty avoidance, future orientation, power distance, gender egalitarianism, and humane orientation values and practices, at the organizational and societal level, is evaluated using hierarchical linear model methodology.

Several strategic facets may help develop high performing organizations. First, invest in the societies where such organizations are common. Second, invest in the societies that have uncertainty absorbing technological infrastructure and that are culturally sensitive (humane oriented). Third, invest in one or more of the five techniques that support the practice of high performing organizations. Fourth, invest in the societal contexts that value gender diversity, as they are more likely to value a shift towards high performing organizations. Fifth, invest in forming alliances with the organizations that value gender diversity, future‐oriented workforce strategies, and uncertainty absorbing technological infrastructure, as they are more likely to positively reinforce partner efforts to become high performing.

A multi‐faceted (five strategic facets), multi‐dimensional (five cultural techniques), and multi‐level (organizational and societal) approach to the development of high performing systems will help organizations foster and sustain an open culture, where cultural sensitivities are addressable through a climate of exchange and mutual give and take.

The paper uses a cross‐cultural database to identify the cultural dimensions of high performance organizational design.

The paper examines coping strategies that consumers use within crowded retail stores. Specifically, this study explores and identifies coping strategies that consumers use, investigates whether the Folkman or Duhachek coping frameworks adequately capture all of the ways consumers cope, and looks at the implications these coping strategies may have on consumers and retailers.

A three‐stage qualitative study was conducted. Stage One consisted of informal interviews with customers. Stage Two was a pilot study of airport passengers. Stage Three was an online qualitative survey.

Many of Duhachek's and Folkman's coping strategies were operative within a crowded retail setting. The coping strategies that were frequently used were distancing, avoidance, social support, rational thinking, action, escape, positive thinking, emotional venting, and confrontive. The study also found that further refinement of coping strategies and scales is needed.

An understanding of consumer coping strategies can help retailers to promote beneficial consumer coping strategies and avoid or limit detrimental coping strategies. The limitation of the study is that it is exploratory in nature.

The paper provides a rich and vivid understanding of how consumers cope in a crowded environment, and demonstrates the importance of crowds and consumer coping and how these variables affect retailers. The study identifies new coping strategies, relabels existing coping strategies with more descriptive and comprehensive titles, and confirms established coping strategies.

The paper displays the cultural profile of the Russian management and explores the different roles of factors linked to the history of Russia and current transition to market and democracy. It further develops interpretation of empirical data collected through the Global Leadership and Organizational Behavior Effectiveness (GLOBE) research project. The survey of managers of multinational companies doing business in Russia tests the cultural profile of the Russian management and confirms the behavioral advantages (visible In-group and Institutional Collectivism) and disadvantages (low Uncertainty Avoidance and Assertiveness) of this culture.

Parental satisfaction with paediatric home care has previously been found to be high and the results presented here confirm this finding. This study is unique in that a well defined population from one geographical area was studied before and after the introduction of the new home care service. Referrers included general practitioners, doctors in emergency care and out‐patient clinics, referring children for a wide range of acute conditions. Compared with hospital admission only half the number of adverse effects on children and families were reported by parents. Interest has been increasing in alternative service provision to prevent or reduce paediatric hospital admissions to avoid adverse effects on children and families. This study examined the views of parents experiencing hospital at home compared with hospital referral between 1999 and 2001 across the whole spectrum of acute clinical conditions. Hospital at home was the preferred service for a wide range of illnesses. Parents and carers identified extension of hospital at home to 24‐hour cover as a future preference. Parental preference for paediatric hospital at home for acute illness was confirmed.

Adopting more sustainable and social-oriented perspectives is crucial for the emergence of the so-called humane entrepreneurial ecosystems (HEEs), the last ones supporting the improvement of both economic, environmental and social wealth. Entrepreneurs act as keystone players in each entrepreneurial ecosystem, thus the emergence of Humane Entrepreneurship (HumEnt) is crucial in shaping HEEs. Given the role of culture in affecting HumEnt, the relationships between Humane Orientation (HO) – as defined in the GLOBE project – and the basic components of Humane Entrepreneurship (HumEnt) were, particularly, explored in a selected sample of countries. Both Intellectual Capital (IC) and knowledge management (KM) perspectives were adopted in pursuing the research goal.

The study approaches this by the mean of the Ward method with Euclidean squared distance and the k-means method. The GLOBE project, the Global Entrepreneurship Monitor (GEM), the Environmental Performance Index (EPI) and the International Social Survey Program (ISSP) were used as data sources. Correlations between HO “as is” scores and each components of HumEnt were checked for the world sample (N = 36), as well as for the groups of innovation-driven countries (N = 17) and European countries (N = 14).

Research results show a conditional confirmation of the developed hypotheses, depending on countries cultural levels of HO, with a moderating role exercised by the economic development on the relationship between culture and HumEnt.

Given the increasing pressure of fundamental societal challenges, such as climate change, poverty and increasing inequality within and between countries intensified by pandemic (UN report, 2021), integrating the more traditional approaches to profit seeking with the more sustainable and human-centric perspective is a priority for both scholars and society at large. Previous researches do not provide explanation about the contextual factors responsible for the emergence of more humane-oriented entrepreneurial ecosystems, especially when referring to culture. This article broadens our understanding about the reason why both HumEntr and HEEs differently arise and develop in different cultural contexts.