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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.

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.

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.

This analysis concludes with future directions for transfer pricing research.

This study aims to increase the understanding of the emergence of a values-based (VB) premium private label (PL) brand reputation within a multiple-tier PL brand portfolio in retailing.

By building on the research on PLs, brand image, brand reputation and consumer values, this study creates a conceptual foundation for the emergence of VB PL brand reputation within a multiple-tier brand portfolio among consumers and examines the emergence of such reputation empirically using interpretive exploratory qualitative laddering interviews in the context of fast-moving consumer goods.

The findings of this study illustrate that the VB reputations of the premium PL product brand and the PL brand store intertwine, ultimately relating to two terminal values: pleasure and doing good. These reputations differ remarkably from the VB reputations of the economy PL brand and the umbrella brand of the retail chain (not doing good and financial security).

This study explains the emergence of VB brand reputation within a multiple-tier brand portfolio and introduces the use of the laddering technique in such research.

This study reminds brand managers to carefully design the relevant brand strategy for brands and their relationships under a brand umbrella.

Although much is known about PL brands and brand reputation, to the best of the authors’ knowledge, this study might be the first to increase the understanding of how a VB premium PL brand reputation emerges and accumulates from brand images within a multiple-tier brand portfolio.

Global adoption of the internet and mobile usage results in a huge variation in the cultural backgrounds of consumers who generate and consume electronic word-of-mouth (eWOM). Unsurprisingly, a research trend on cross-cultural eWOM has emerged. However, there has not been an attempt to synthesize this research topic. This paper aims to bridge this gap.

This research paper conducts a systematic literature review of the current research findings on cross-cultural eWOM. Journal articles published from 2006 to 2021 are included. This study then presents the key issues in the extant literature and suggests potential future research.

The findings show that there has been an upward trend in the number of publications on cross-cultural eWOM since the early 2010s, with a relatively steeper increase toward 2020. The findings also synthesize cross-cultural eWOM research into four elements and suggest potential future research avenues.

To the best of the authors’ knowledge, there is currently no exhaustive/integrated review of cross-cultural eWOM research. This research fills the need to summarize the current state of cross-cultural eWOM literature and identifies research questions to be addressed in the future.

El boca a boca electrónico cross-cultural: una revisión sistemática de la literatura

La adopción global de Internet y los móviles da lugar a una enorme diferencia en el origen cultural de los consumidores que generan y consumen el boca a boca electrónico (eWOM). No es de extrañar que haya surgido una tendencia de investigación sobre el eWOM transcultural. Sin embargo, no se ha intentado sintetizar este tema de investigación. El objetivo de este artículo es subsanar esta carencia.

Este trabajo de investigación realiza una revisión bibliográfica sistemática de las investigaciones realizadas sobre eWOM transcultural. Se incluyen artículos de revistas publicados desde 2006 hasta 2021. A continuación, el estudio presenta las cuestiones clave de la literatura existente y sugiere posibles investigaciones futuras.

Los resultados muestran que ha habido una tendencia al alza en el número de publicaciones sobre eWOM intercultural desde principios de la década de 2010, con un aumento relativamente creciente hacia 2020. Los resultados también sintetizan la investigación sobre eWOM intercultural en cuatro elementos y sugieren posibles vías de investigación futuras.

Actualmente no existe una revisión exhaustiva/integrada de la investigación sobre el eWOM cross-cultural. Esta investigación satisface la necesidad de resumir el estado actual de la literatura sobre eWOM cross-cultural e identifica las cuestiones de investigación que deben abordarse en el futuro.

跨文化电子口碑研究：系统性文献回顾

摘要

在互联网全球化以及移动手机的广泛使用的背景下, 不同文化背景的消费者都在贡献电子口碑（eWOM）。这使得电子口碑存在文化差异。然而, 还没有人试图对这个研究课题进行综合分析。本文的目的就是要弥补这一空白。

本研究论文对目前关于跨文化eWOM的研究成果进行了系统的文献回顾。包括2006年至2021年发表的期刊文章。然后, 本研究提出了现有文献中的关键问题, 并提出了潜在的未来研究。

研究结果显示, 自2010年初以来, 关于跨文化eWOM的出版物数量呈上升趋势, 到2020年时增幅相对较大。研究结果还总结了跨文化eWOM研究的四个要素, 并提出了潜在的未来研究途径。

目前还没有关于跨文化eWOM研究的详尽/综合的回顾。这项研究填补了总结跨文化电子WOM文献现状的需要, 并确定了未来要解决的研究问题。

This study aims to increase understanding of factors influencing the international marketing (IM) strategy of products from emerging markets (EMs) to international markets.

This study conducted case studies by collecting qualitative data through semistructured interviews with respondents from four food product companies in Bangladesh.

This study finds that the firms employ local Bangladeshi people who are knowledgeable in the company culture. They strategically focus on countries where the Bangladeshi diaspora lives and initially target them, approaching natives later. They adapt and customize products to the importers’ requirements to make them visible and increase understanding between product providers and local customers. The findings show that EM firms encounter a mentality that poor countries produce poor quality products; this mindset makes the internationalization of their business difficult.

This research contributes to international product marketing of EM firms by constructing a model of a modern people-oriented marketing strategy for food products. This study contributes to literature on culture by illustrating that the cultural dimensions of collectivism and uncertainty avoidance enhance the development of networks and trust and impact marketing strategy.

This study theorizes the importance of context and an innovation-driven modern people-oriented IM strategy that adapts to customers’ preferences for food products and emphasizes the contribution of diaspora. This research reveals that Bangladeshi firms face challenges both because customers link the country and the companies to low-quality products and because governmental regulations prevent them from establishing a local presence in other countries. This study analyzes challenges EM firms face in the process of IM and the factors affecting Bangladesh in particular.

Drawing on the dual process theory and the cultural dimension of power distance, the current research investigates the impact of a specific service clue—the linguistic style of address forms (salutation) in hotel manager letters to guests—on customer satisfaction in a hotel context in Ecuador.

Following an experimental design research approach, this research conducted a series of two studies to examine how customers' cultural values (high vs low power distance), linguistic style of address forms (formal vs casual) and service valence (service success vs service failure) together influenced customer satisfaction. Specifically, Study 1 examined the service success condition, and Study 2 investigated the service failure condition.

The research results show that, in the service success condition, customers follow their distinct cultural orientations (high vs low power distance) when responding to the different linguistic styles (formal vs casual). On the other hand, in the service failure situation, as customers desire for expressions of respect that can be reflected in a formal address form, the level of satisfaction is lower when the casual address form is used in guest communications, regardless of customers' cultural orientations in power distance.

This research adds to existing cross-cultural service research, particularly in terms of service valence, and provides practical implications for enhancing service providers' cultural awareness and sociolinguistic competence to effectively communicate with customers from diverse cultural backgrounds.