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Open Access
Article
Publication date: 3 October 2023

Akash Kalra and Munshi Naser Ibne Afzal

For many global firms and corporate oligopolies, transfer pricing is essential. The transfer pricing literature as it is currently written is succinctly summarized in this study…

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Abstract

Purpose

For many global firms and corporate oligopolies, transfer pricing is essential. The transfer pricing literature as it is currently written is succinctly summarized in this study. The authors offer a thorough analysis of transfer pricing research in this study. This review sheds light on the top researchers, approaches, conclusions, theoretical and empirical gaps, and upcoming issues of transfer pricing research over the previous nine years through a methodical analysis of 29 research publications from the Scopus database (2014–2022). To help graduate students pursue further degrees in this area, such as a master's, thesis or PhD, this study will highlight five research issues.

Design/methodology/approach

This essay looks at five significant areas of tax avoidance and transfer pricing research. Some of these issues include determining the impact of transfer pricing regulations on various types of multinational corporations, assessing the effectiveness of transfer pricing regulations in preventing tax evasion, examining various policy options and determining the impact of transfer pricing on other economic outcomes using a systematic literature review.

Findings

The findings of this review demonstrate the need for transfer pricing research to look more closely at transfer pricing as a tool for business in addition to compliance and tax management.

Originality/value

This analysis concludes with future directions for transfer pricing research.

Details

International Trade, Politics and Development, vol. 7 no. 3
Type: Research Article
ISSN: 2586-3932

Keywords

Article
Publication date: 26 December 2023

Thanh Tiep Le, Minh Hoa Le, Vy Nguyen Thi Tuong, Phuc Vu Nguyen Thien, Tran Tran Dac Bao, Vy Nguyen Le Phuong and Sudha Mavuri

This study aims to investigate the influence of corporate social responsibility (CSR) on corporate sustainable performance (CSP) of small- and medium-sized enterprises (SMEs) by…

Abstract

Purpose

This study aims to investigate the influence of corporate social responsibility (CSR) on corporate sustainable performance (CSP) of small- and medium-sized enterprises (SMEs) by looking into the significance of mediating factors, namely, brand image (BI) and brand loyalty (BL), within the context of an emerging economy.

Design/methodology/approach

The authors conduct an extensive literature study on the subjects of CSR, BI and BL to assess their influence on the sustainable performance of SMEs in an emerging market. The study adopts a quantitative methodology. A total of 438 answers were obtained from a sample size of 513. The data of the SMEs in Vietnam was analyzed using the smart partial least squares structural equation modeling software, specifically version 3.3.2.

Findings

The results of the authors demonstrate notable and favorable correlations between CSR and CSP, CSR and BI and CSR and BL. Importantly, the findings contribute to existing knowledge by looking into the mediating influence of BI and BL in the relationship between CSR and CSP.

Originality/value

According to the authors’ understanding, a number of research have investigated the correlation between CSR and CSP within the realm of SMEs. Nevertheless, there is a scarcity of scholarly research examining the mediating function of BI and BL in this association. The study’s findings have important implications for entrepreneurs and senior management in effectively guiding their enterprises and improving their business strategies with an emphasis on sustainability in emerging markets. The outcome of this study has the potential to significantly contribute to SMEs in Vietnam as well as other emerging countries.

Details

Journal of Global Responsibility, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2041-2568

Keywords

Content available
Book part
Publication date: 3 October 2023

Abstract

Details

Youth Development in South Africa: Harnessing the Demographic Dividend
Type: Book
ISBN: 978-1-83753-409-8

Book part
Publication date: 11 December 2023

Rose Cardarelli

Educating students during emergencies is no longer an occasional occurrence; it has become a common scenario due to mass migration, conflict, poverty, health crises, and climate…

Abstract

Educating students during emergencies is no longer an occasional occurrence; it has become a common scenario due to mass migration, conflict, poverty, health crises, and climate changes. Educating all students worldwide, migrants and refugees included, improves global security and economic viability, and should be the goal for all stakeholders. Using three illustrative case studies, this chapter provides an overview of the fundamental considerations for implementing learning support structures in uncertain and emergency circumstances. It outlines improvements needed to help educators meet today’s requirements for effective quality education during crisis, including overcoming issues with language, culture, curriculum, teacher training, and national and international policies. It also includes implications for higher education, calling for better approaches to address learning deficiencies, particularly given today’s protracted migrant circumstances.

Details

Higher Education in Emergencies: Best Practices and Benchmarking
Type: Book
ISBN: 978-1-80117-379-7

Keywords

Article
Publication date: 17 November 2023

Piotr Popęda and Bartłomiej Hadasik

The paper's primary purpose is to define and characterize the innovative concept in public management theory, New Public Governance (NPG), from its theoretical framework and the…

Abstract

Purpose

The paper's primary purpose is to define and characterize the innovative concept in public management theory, New Public Governance (NPG), from its theoretical framework and the view of public management institutions. The second objective is to create a logical framework to explain this notion. The broader role of this paper is to expand the understanding of this contemporary public management trend.

Design/methodology/approach

The methodological approach of the authors' research is based on a deep understanding of theoretical sources, particularly the scientific precursors in the literature surrounding the NPG theory. The authors used the following methods to achieve the paper's goals: critical thematic literature review and synthetic comparative analysis.

Findings

In regards to scientific analysis, the goals of NPG were achieved, considering that its concept and main characteristics were displayed in definitional terms as a trend in public management, emphasizing institutional cooperation and co-production, having strengths in social inclusion and weaknesses in the lack of participatory experience of the actors. Additionally, the authors created the original 6-CO coherent conceptual framework describing the flows in the NPG operation based on theoretical foundations. The analysis of theoretical sources not only allowed the collection of common and disconnected features of the reasoning behind the definition and depth of the NPG but also insufficient development of the theory in existing sources.

Originality/value

The paper demonstrates critical new scholarship surrounding the NPG theory because it (1) applies one of the latest trends in public management, (2) juxtaposes various academics' understanding of the concept and, most importantly, (3) advances the theory of NPG with the original 6-CO coherent conceptual framework as a practical implication of the theory originator.

Details

Journal of Entrepreneurship and Public Policy, vol. 13 no. 1
Type: Research Article
ISSN: 2045-2101

Keywords

Article
Publication date: 14 March 2023

Rupjyoti Saha

This study aims to examine the relationship between corporate governance (CG) voluntary disclosure (VD) and firm valuation (FV). Moreover, the study also investigates whether VD…

Abstract

Purpose

This study aims to examine the relationship between corporate governance (CG) voluntary disclosure (VD) and firm valuation (FV). Moreover, the study also investigates whether VD mediates the impact of CG on FV or not.

Design/methodology/approach

The study is based on a panel data set of top 100 listed firms on Bombay Stock Exchange (BSE) over the period of 2014–2018 and develops CG index and VD index (VDI) in order to capture both the constructs respectively. The author adopts suitable panel data model to examine the relationship between CG, VD and FV as well as indirect impact of CG on FV through mediation of VD. Further, the author uses instrumental variables regression model for robustness check.

Findings

The author's findings reveal significant positive impact of CG on FV. Likewise, VD also exhibits significant positive impact on FV. Notably, the interaction of CG and VD complements each other in making positive contribution towards FV. In addition, the author observes that VD partially mediates the impact of CG on FV. Specifically, the outcome suggests that CG apart from having direct impact on FV also influences the same through the mediation of VD. Moreover, as the direction of indirect impact coincide with direct impact, such indirect impact has complementary relationship with the direct impact, implying that when CG makes direct contribution towards improving FV, CG's contribution toward FV through mediation of VD also increases.

Originality/value

To the best of the author's knowledge, this is the first endeavor in the extant literature that examines the interaction performance impact of CG and VD. Further, the author also provides primary evidence on the mediating impact of VD in the relationship between CG and FV.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Content available
Book part
Publication date: 9 November 2023

Abstract

Details

Macroeconomic Risk and Growth in the Southeast Asian Countries: Insight from SEA
Type: Book
ISBN: 978-1-83797-285-2

Content available
Book part
Publication date: 12 December 2023

Abstract

Details

Contextualising African Studies: Challenges and the Way Forward
Type: Book
ISBN: 978-1-80455-339-8

Content available
Book part
Publication date: 11 December 2023

Abstract

Details

Smart Cities for Sustainability
Type: Book
ISBN: 978-1-80455-902-4

Content available
Book part
Publication date: 14 March 2024

Abstract

Details

The Impact of Digitalization on Current Marketing Strategies
Type: Book
ISBN: 978-1-83753-686-3

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