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The purpose of this paper is to investigate the challenges faced by empirical researchers investigating a shift from taxing multinational entities using the arm’s length system to a formulary apportionment system. Theoretically, a shift should increase global tax collections as profits currently attributed to low or no tax jurisdictions are allocated to jurisdictions with true input or output factors and shift the allocation between these countries. Before any jurisdiction seriously contemplated a shift from an arm’s length allocation system to a formulary apportionment regime, however, it would want to estimate the revenue impact of such a change.

The paper systematically analyzes empirical papers that attempt to estimate the effects of formulary apportionment on country and global income revenue collected to determine the challenges faced by researchers.

The paper determines that there are both data and geo-political constraints that relate to (1) the method used to calculate the global profits of a multinational enterprise, (2) whether jurisdictions wish to adopt a global or regional formulary apportionment, (3) the weightings to be given to the factors used in the formulary apportionment, (4) the challenges of measuring sales at destination and the viability of surrogate measurements, (5) whether natural resources should be included in the measurement of the capital input factor, and (6) whether a redistribution objective should be included in the profit allocation formula.

Estimating the changes is challenging both in terms collecting the data needed for the calculations and the choice of design options to be tested. The paper provides synthesized knowledge in relation to the difficulties in estimating the effects of moving to a formulary apportionment model for taxing multinational entities.

Companies around the world have included ecolabels as a marketing strategy to convince consumers to choose products with lower environmental impact. However, the literature lacks a consensus on the effectiveness of ecolabels in persuading consumers to choose green products. The present meta-analysis addresses this gap by first evaluating the net persuasion effect of using ecolabels and second by investigating the role of cultural orientations, operationalized at the country level, in this effect.

This cross-cultural meta-analysis analyzed data from 26,116 consumers across 18 countries, encompassing 75 papers published between 1995 and 2023. Univariate and meta-regression analyses were utilized.

The results demonstrate that the presence (vs absence) of ecolabels has a medium positive persuasion effect. Findings show cultural orientations moderate the persuasion effect of ecolabels in that the effect is stronger in countries with high power distance, individualism, masculinity (motivation towards achievement and success) and uncertainty avoidance orientation, which create contingent conditions to ecolabels’ persuasion. In addition, results show other methodological factors that affect ecolabel persuasion. Contributions and implications of the findings are discussed.

This meta-analysis is distinctive for its global scope, including diverse countries and cultures. It addresses a crucial gap in ecolabel persuasion research, providing insights that reconcile discrepancies in existing studies. It offers practical implications for businesses and policymakers while laying the groundwork for future cross-cultural research in this field.

This study aims to examine the prevalence of transfer pricing and earnings management activities, and how they are impacted by corporate governance mechanisms.

Using the political cost theory, the study provides insights into how opportunistic managerial behaviours which have a strong link to profit shifting and tax evasion are driven by corporate governance using data from 16 listed firms for the period 2008–2020.

The results reveal that the transaction-based transfer pricing model is better than the index-based model and the accrual-based earnings management model suits the political cost theory more than the real earnings management metric. Board size and female CEO increase transfer pricing aggressiveness but board independence, CEO tenure, CEO nationality and female Board Chairwomanship reduce transfer pricing aggressiveness. The findings also reveal the role of multinational enterprise status, private ownership, industry type, firm size, financial leverage, asset tangibility and firm age. For accrual-based earnings management, board independence, CEO tenure, and female Board Chairwomanship significantly decrease earnings management. Other factors include private ownership, firm size, and firm age.

The findings of the study are relevant for shaping industry-level policies on earning management, transfer pricing and related-party transactions. Since these opportunistic managerial behaviours are the foremost drivers of tax avoidance and profit shifting, the findings of this study provide relevant insights for practitioners, tax and other regulatory authorities, policymakers and the academic community alike.

This is among the premier studies on the transfer pricing and earnings management nexus with corporate governance factors using the political cost theory, especially in the developing country context. It also reveals the significant impact of gender and suggests the need for gender diversity in corporate management.

This paper aims to examine the antecedents of the Automated VAT Solution (AVS) and its eventual consequence on value-added tax (VAT) compliance costs among the small and medium enterprises (SMEs) in Gulf Cooperation Countries (GCC), with the United Arab Emirates (UAE) as context.

A quantitative research design was deployed through a survey of 576 SMEs in the UAE. The data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).

The findings revealed that technological factors (IT complexity and IT competency) and organizational factors (management support and size of SME) significantly influence AVS adoption. However, only consumer pressure was found to be significant among the environmental factors, and AVS adoption was found to have a significant negative effect on the VAT compliance cost.

A lower coefficient of determination for the effect of AVS adoption on VAT compliance cost meant that there may be other accounting-related technologies that improve operational efficiency and process automation and, in the long run, lower the cost of VAT compliance. These technologies should be included in future studies.

The findings imply that the adoption of AVS among SMEs is highly desirable, as it reduces VAT compliance costs. Increased regulatory pressure by the UAE’s policymakers is also desirable to accelerate AVS adoption for enhanced cost reduction and revenue maximization from the perspectives of both the government and SMEs.

To the best of the authors’ knowledge, this study could be the first to expand the Technology-Organization-Environmental (TOE) Framework through the integration of determinants of AVS adoption and VAT compliance costs among SMEs in GCC countries.

With rapidly changing marketing landscape, nowadays, the formulation of various marketing strategies is increasingly focused on how consumers tend to make decisions. To meet the highly demanding consumer expectations, market segmentation can be used as an important marketing strategy. Due to gender marketing concept familiarity in the contemporary world, gender difference is one of the reference features in the process of market segmentation for marketers. This research is aimed to examine various determining factors that foster consumer purchase decision-making and the differences between consumers of different genders while making shopping and purchase decisions with special reference to an emerging economy, i.e. Pakistan.

Based on a cross-sectional sample of 367 consumers, the study adapted Sproles and Kendall's (1986) Consumer Style Inventory (CSI) to scrutinize the decision-making of both genders in Pakistan. For data analysis, the exploratory and confirmatory factor analysis in addition to the structural equation modeling has been used.

The study emphasized that, with the exception of quality awareness, brand consciousness, fashion consciousness, option overload and price consciousness greatly affect buying decisions. In addition, when it comes to consumer purchase decision-making, significant gender variations were discovered for both fashion consciousness and price consciousness.

Drawing upon the distinctive cultural characteristics of Pakistan and its people, in-depth research was conducted on purchasing behaviors of Pakistani consumers and the decision-making characteristics of customers of different genders were summarized. The outcomes are expected to make a significant contribution to the field of gender marketing by organizations.

This paper aims to examine the barriers to adopting collaboration in architectural design studios from the instructors' perspectives and explore strategies to overcome barriers.

Semi-structured interviews were conducted with 14 coordinators in architecture and interior architecture design studios to gather insights into their experiences and perspectives on collaboration. Thematic analysis was employed to identify key themes and patterns in the data.

The study reveals that collaboration is highly valued by instructors for its potential to enhance creativity, problem-solving abilities, and preparation skills among students. However, the study identified several barriers, such as student conflicts, coordination challenges, cultural differences, and technological constraints.

The instructors recommended specific strategies to promote collaboration in architectural design studios. These strategies include involving students in collaborative projects, providing training in collaboration skills, striking a balance between online and in-person activities, and developing supportive policies and skills. Implementing these strategies can help design programmemes that prepare students for professional success and future careers.

This study sheds light on the importance of integrating collaboration skills in architectural education. By exploring barriers and suggesting strategies, it provides valuable insights for educators and encourages further research into the implementation of these strategies. Design programmes can benefit from adopting a multifaceted approach to foster collaboration among students, thereby enhancing their learning experience and future prospects.

The study examines the relationship between the interaction of indigenous–foreign cultures and public employee performance (PEP) in the Ghanaian public sector due to the perceived unproductive cultures in the public sector.

The study employs a quantitative approach, where cross-sectional survey design is used to collect the data from Ghanaian public employees. The analysis is done using correlation and hierarchical regression techniques.

The results reveal that both indigenous and foreign cultures are pervasive in the Ghanaian public sector, with high power distance and individualism being dominant cultures. Furthermore, while the indigenous cultures have negative significant relationship with PEP, the foreign cultures have positive significant relationship with PEP. The foreign cultures effectively control the relationship between the indigenous cultures and PEP but insignificantly moderate such relationship.

The findings imply that deliberate attempts should be made to encourage the foreign cultures with attractive reward packages to induce workers. This will indirectly control the practice of the inimical cultures and ultimately reduce their negative effect on PEP.

The study contributes significantly to the extant literature by providing empirical evidence of the indigenous–foreign culture fit and PEP from a developing country, Ghana.

Migration is on the rise due to globalization and human mobility. This has led to increased impacts that have affected many industries, including the construction industry. A large number of migrants are employed in the construction sector, and employers are challenged to make sure all employees are properly integrated to meet the demands needed for construction projects. This article addresses key differences between migrant and native workers to help hiring departments in the construction industry analyse workers' attitudes based on cultural and motivational factors to have the workforce they need to succeed.

The research used both quantitative and qualitative surveys. A two-part questionnaire, designed through a comprehensive literature review, was carried out to identify key differences between native and migrant workers. The data were obtained and then analysed using different statistical approaches, including factor analysis protocol, factor structure model, reliability analysis, relative importance index and nonparametric test analysis. A semi-structured interview was then conducted to discuss all the findings.

The study indicated that migrant workers, compared to natives, tend to give more importance to their working environment, particularly accommodation, work safety and relations with teammates. Also, migrants typically take a socialistic approach instead of an individual approach while at work and reveal an extensive range of behaviours based on a sense of belonging. It might be more important for migrants to have a place in society, to have a settled life and to be integrated into an established order than to improve their rights and benefits. On the other hand, the study argued that native workers tend to prioritize their benefits at work, such as regular payments for overtime and insurance premiums. Their behaviours might carry a more neutral and individual attitude as well as specific cultural traces.

The study is limited to a sample of participants in the Turkish construction sector. Further research based on more cultural models and motivational factors with a larger group of respondents from different countries could offer better results. The results of the study might not apply to a broad context due to many other factors that affect worker behaviours, such as geography, cultural structures and working conditions. Despite these drawbacks, the present paper may help employers and other stakeholders understand the best way to incorporate migrants into the construction industry.

This research is very important for the construction industry in various countries that are currently employing thousands of migrants. Being able to address the key differences between migrants and native workers based on cultural and motivational factors might help with engagement and create a level of harmony in the field for greater productivity.

With the increasing popularity of live streaming, the exploration of online behaviors on live streaming platforms has become a research hot spot in academia. However, the literature lacks cross-cultural investigations into live streaming addictive (LSA) behaviors among viewers. To address this gap, based on stimulus-organism-response (SOR) theory and motivation theory, this study investigates how information seeking, sensation seeking and community commitment (stimulus) affect hedonic and utilitarian motivation (organism), which in turn influence viewers’ LSA behaviors (response). This study also compares American and Chinese viewers to understand how LSA behaviors differ across national cultures.

We surveyed live stream viewers in both nations, collecting 758 valid samples including 377 Chinese respondents and 381 American respondents for use with the research model. A partial least squares (PLS) approach is employed for data analysis.

The results show that information seeking increases utilitarian motivation, sensation seeking increases hedonic motivation, and community commitment strengthens both hedonic and utilitarian motivation. Both hedonic motivation and utilitarian motivation positively affect LSA behaviors. In addition, based on cross-cultural analysis, we found that there was a significant mediating path common to the respondents in China and the USA (i.e. sensation seeking ? Hedonic motivation ? LSA).

The findings of this study make theoretical contributions to live streaming research and offer practical guidance for live streaming firms to formulate proper marketing strategies. Last, this study outlines several limitations and possible directions for future research.

Tax evasion and tax avoidance consistently strip national budgets of tremendous financial resources. Consequently, the discussion on tax fraud remains topical and a moving target subject matter. Various antecedents and moderators of tax fraud have been investigated over the years, yet the literature dedicated to the linkage between corporate social responsibility (CSR) and tax practices exhibited ambiguous results. In this respect, the purpose of this study is to present the results of an investigation into the nonfinancial factors affecting tax fraud and the moderating effect of CSR-related behaviors.

Structural equation modeling (SEM) was applied in a multivariate statistical analysis technique to analyze structural relationships. The measurement and structural models were evaluated using component-based partial least squares (PLS), a rigorous statistical instrument. The opportunity to use PLS-SEM is supported by the advancement of models comprising both reflective and formative constructs as in the present case.

Data collected from a sample of 290 respondents from Romania confirmed that social and ethical factors significantly impact tax fraud and CSR-related behaviors. In addition, the latter plays a moderating effect between nonfinancial factors and tax fraud.

The research sample is country-centric (i.e. subjects come from Romania) while the questionnaire-based survey relies on self-reported measures.

The paper adds new evidence to the extant knowledge and points to theoretical and managerial implications.