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This study examines the moderating role of female directors on the relationship between the firms’ characteristics and tax avoidance in an emerging economy.

This study employs the second-generation unit root test and the generalised method of moments (GMM) techniques. The Kao residual cointegration test corroborates a long-run cointegration among variables.

Female directors demonstrate mixed and unusual findings. No significant impact of female directors on tax avoidance is found. In addition, the presence of female directors does not show any negative or significant moderating impacts on the relationship between leverage, firm age, board size and tax avoidance. However, having more female directors can negatively and significantly moderate the relationship between more profitable firms, larger firms and tax avoidance. These findings show that the board of directors could use the presence of female directors to maximise their opportunistic behaviour, such as to avoid tax.

Research limitations – The study is limited by considering only 62 listed firms. The scope could be extended to include non-listed firms.

Research implications – There is increasing pressure for female directors on boards from diverse stakeholders, such as the European Commission, national governments, politicians, employer lobby groups, shareholders, and Fortune and Financial Times Stock Exchange (FTSE) rankings. This study provides input to decision-makers putting gender quota laws into practice. Our findings can help policy-makers adopt regulatory reforms to control tax avoidance practices and enhance organisational legitimacy. Policymakers can change their policy to include female directors up to the threshold suggested by the critical mass theory.

This is the first attempt in Bangladesh to explore the role of female directors in the relationship between the firms' characteristics and tax avoidance. The current study has significant ramifications for bringing gender diversity into practice as a component of good corporate governance.

This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.

A balanced panel data of 62 firms from Dhaka and Chittagong stock exchanges in Bangladesh from 2009 to 2020 were used to run the regression. This study employed the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) to examine the hypotheses.

The findings show that large firms positively impact corporate tax avoidance. Similarly, profitability and leverage are positively associated with tax avoidance, and the results are significant. Furthermore, the study conducts robustness tests that confirm the findings.

The use of cash effective tax rate (ETR) to investigate firms’ tax avoidance practices poses some limitations, and the results should be interpreted cautiously.

The current study may help policymakers better enhance tax collection from business firms. The findings could serve as a valuable input for effectively monitoring tax collection from large profit-earning firms.

To the authors' best knowledge, this is the first historical attempt in Bangladesh to use panel data to examine the relationship between the firm’s level characteristics and corporate tax avoidance. Panel data often provides greater flexibility with large data, simplifying calculation and statistical analysis.

The aim of this study is to empirically investigate the impact of marketing analytics capability on business performance from the perspective of RBV theory.

This study used a survey method to gather information from 225 food processing SMEs registered with the Ghana Enterprise Agency (GEA) in Ghana’s eastern region. A structural equation modeling (SEM) path analysis was used to assess the impact of marketing analytics capability (MAC) on the performance of SMEs.

The results of the study show that MAC significantly and positively affect the financial performance (FP), customer performance (CF), internal business process performance (IBPP) and learning and growth performance (LGP) of Ghanaian SMEs. The findings of this study also illustrated the significance of MAC determinants, including marketing analytics skills (MAS), data resource management (DRM) and data processing capabilities (DPC), in achieving SME success in Ghana.

The research’s conclusions give RBV theory strong credence. The results of this study also provide credence to previous research finding that SMEs should view MAC and its determinants (i.e. DRM, DPC, MAS) as a crucial strategic capability to improve their performance (i.e. FP, CF, IBPP, LGP). With regard to its contribution, this study broadens the body of knowledge on MAC and SME performance, particularly in the context of an emerging economy.

The study explores the factors affecting the use of smart human resource management 4.0 (SHRM 4.0) practices and its effect on dynamic capabilities and, consequently, on organizational performance.

The authors used socio-technical and dynamic capabilities theory to propose the notable research model. The authors explored the factors driving the use of SHRM 4.0 practices and their contribution to organizational performance through the development of dynamic capabilities. The authors collected data from 383 senior HR managers using a structured questionnaire, and PLS-SEM was used to analyze the data.

The results show that socio-technical factors such as top management support, HR readiness, competitive pressure, technology readiness and perceived usefulness influence the use of SHRM 4.0 practices, whereas security and privacy concerns negatively influence them. Furthermore, the authors also found the use of SHRM 4.0 practices influencing the dynamic capacities (build (learning), integration and reconfiguration) and, subsequently, its impact on organizational performance.

Its novelty lies in developing a model using dynamic capabilities and socio-technical theory to explore how SHRM 4.0 practices influence organizational performance through dynamic capabilities. This study extends the literature on SHRM 4.0 practices, HR technology use, HR and dynamic capabilities by contributing to socio-technical theory and dynamic capabilities and expanding the scope of these theories in the area of HRM. It provides crucial insights into HR and top managers to benchmark SHRM 4.0 practices for improved organizational performance.

The purpose of this study is to investigate how consumer brand engagement (CBE) promotes brand love and eWOM within the influence of brand interactivity and consumer involvement, especially in the context of the smartphone industry and Chinese social media marketing. This study also examines the important role of brand love and gender in this relationship.

Data from 403 participants who are followers of the smartphone brand’s social media page was collected via an online survey. PLS-SEM was also used for examining the research model.

The findings of this research reveal that the (perceived) brand interactivity, and consumer involvement, are key factors influence CBE. As expected, brand love and consumers’ eWOM intention are significant outcomes of CBE. In particular, the relationship between CBE and consumers’ eWOM intention is mediated by brand love. However, gender did not moderate the proposed relationships.

By integrating social exchange theory and attribution theory, this study deepens the understanding of CBE and brand love by examining the relationship between brand interactivity, consumer involvement, CBE, brand love and eWOM in the context of smartphone and Chinese social media marketing.

Several disciplines and thousands of studies have used, developed and supported technology adoption theories to guide industry and support innovation. However, within the past decade, a paradigm shift referred to as the fourth industrial revolution (4IR) has resulted in new considerations affecting how models are used to guide emerging technology integration into business strategy. The purpose of this study is to determine which technology adoption model, or models are primarily used when assessing smart technologies in the 4IR construct. It is not to investigate the rigour of existing models or their theoretical underpinnings, as this has been proven.

To achieve this, a systematic literature review based on the preferred reporting items for systematic reviews and meta-analysis methodology is used. From 3,007 publications, 125 papers between 2015 and 2021 were deemed relevant for thematic analysis.

From the literature, five perspectives were extracted. As with other information and communication technology studies, the analysis confirms that the technology acceptance model remains the predominantly used model. However, 105 of the 125 models extended their theoretical underpinnings, indicating a lack of maturity. Furthermore, the countries of study and authors’ expertise are predominantly clustered in the European and Asian regions, despite the study noting expansion into 16 different subject areas, far beyond the smaller manufacturing scope of Industry 4.0.

This study contributes theoretically by providing a baseline to develop a generalisable 4IR model grounded on existing acceptance trends identified. Practically, these insights demonstrate the current trends for strategists and policymakers to understand technology adoption within the 4IR to direct efforts that support innovation development, an increasingly crucial factor for survival in the digital age. Future research can investigate the additional constructs that were impactful while considering the level of research they were applied to.

This study is an attempt to explore the determinants of entrepreneurial intentions in the context of family business background. There is a dearth of studies on the relationship between family business and entrepreneurial intentions. Three constructs of social cognitive theory (SCT) have been applied as mediators: self-efficacy, subjective norms and outcome expectations.

To measure entrepreneurial intentions, the data have been collected from the postgraduate students of three universities in Pakistan. The questionnaire was distributed among the respondents, and 416 complete responses were taken from the students. Simple random sampling has been applied, and measurement and hypothesized models are tested by using the structural equation modeling technique in WarpPLS.

The results of this research reveal that family business background significantly affects the three elements of SCT (self-efficacy, subjective norms and outcome expectations), which further develop the individuals’ entrepreneurial intentions (EIs). The results showed that social cognitive elements are the underpinning mechanism that explains the relationship between family business background and EIs.

The similarity of the study is less than 18%.

The consumption of bubble tea is a huge phenomenon in Southeast Asia, and many bubble tea stores have been decorated uniquely in an attempt to attract more consumers. Hence, the purpose of this study is to investigate the influence of servicescape on experiential value and its influence on consumers' responses (i.e. eWOM, revisit intentions and willingness to pay a price premium) based on the Stimulus-Organism-Response framework.

This research project gathered survey data from 289 consumers of bubble tea. The collected data underwent analysis employing a statistical technique known as partial least squares structural equation modelling to examine and understand the relationships between different variables within the dataset, offering insights into consumer behaviour and preferences regarding bubble tea consumption.

The results show that factors such as facility aesthetics, seating comfort and cleanliness positively affect experiential value. However, layout accessibility and signs and symbols do not affect experiential value. In addition, experiential value positively affects eWOM, revisit intentions and willingness to pay a price premium.

The importance of servicescape in physical stores within the restaurant setting has been extensively documented in existing literature. However, there is a notable lack of research addressing the influence of servicescape on consumer responses, particularly within the bubble tea context. This study stands out as one of the few endeavours to examine the impacts of servicescape on consumer responses within the bubble tea industry.

Green innovation, digitization and sustainability have attracted considerable attention in recent years due to their transformative potential in organizations. This study, grounded in the resource-based view, explores the intricate relationship among green entrepreneurial orientations, sustainability-oriented innovation, and the circular economy, employing green knowledge management as a pivotal mechanism.

The proposed model and hypotheses were tested using Partial Least Squares (PLS) structural equation modeling (SEM) with a sample of 274 valid questionnaires collected from manufacturing firms in Saudi Arabia.

Results unveil positive relationships between green entrepreneurial orientations and sustainability-oriented innovation, as well as the circular economy, along with a positive mediation of green knowledge management in these relationships. In addition, these relationships exhibit heightened strength with increased levels of digital transformation.

The contributions of this research extend to both theoretical and practical realms, offering valuable insights for startups and traditional businesses as they explore the landscape of green innovation and digitization.

Active participation is critical to the survival and development of the multiplayer online battle arena (MOBA) game community. However, this issue has not received much attention in the information systems literature. To address this issue, we develop a tripartite model that accounts for the roles of behavioral dedication, constraint, obligation mechanisms on active participation in the MOBA community.

The research model is empirically validated by online survey data among 971 users of a popular MOBA community.

The results show that perceived enjoyment, perceived escapism, and affective commitment are key behavioral dedication factors, which further promote active participation in the MOBA community. In addition, past investment, self-efficacy for change, and calculative commitment are important behavioral constraint factors, which ultimately influence active participation in the MOBA community. Finally, subjective norm, group norm, social identity, and normative commitment are influential behavioral obligation factors, which in turn facilitate active participation in the MOBA community.

This study contributes to the theoretical understanding of active participation in the MOBA community and offers practical guidance for promoting active participation in the community.