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This study aims to assess volatility spillovers and directional connectedness between electricity (EPs) and natural gas prices (GPs) in the Canadian electricity market, based on a hydrothermal power generation market strongly dependent on exogenous variables such as fossil fuel prices and climatology factors.

The methodology is divided into two stages. First, a quantile vector autoregression model is used to evaluate the direction and magnitude of the influence between natural gas and electricity prices through different quantiles of their distributions. Second, a cross-quantilogram is estimated to measure the directional predictability between these prices. The data set consists of daily electricity and natural gas prices between January 2015 and December 2023.

The main finding shows that electricity prices are pure shock receivers of volatility from natural gas prices for the different quantiles. In this way, natural gas price fluctuations explain 0.20%, 0.98% and 22.72% of electricity price volatility for the 10th, 50th and 90th quantiles, respectively. On the other hand, a significant and positive correlation is observed in the high quantiles of the electricity prices for any natural gas price value.

The study described the risk to the electricity market caused by nonrenewable source price fluctuations and provided evidence for designing regulatory policies to reduce its exposure in Alberta, Canada. It also allows us to understand the importance of natural gas in the energy transition process and define it as the fundamental determinant of the electricity market dynamic.

This study addresses the information asymmetry issue in e-commerce, particularly prevalent in the clothing industry, leading to high product returns and environmental harm. The research aims to fill gaps in the existing literature by holistically examining multiple information cues and considering intercultural differences, utilizing signaling theory.

An Adaptive Choice-Based Conjoint experiment involving German (n = 332) and Chinese (n = 331) respondents from Generation Y is conducted. This cross-cultural comparison explores consumer preferences for sustainable clothing and analyses factors influencing their choices, including price, shipping costs, sustainability labels and online customer reviews.

German online shoppers exhibit a stronger preference for sustainable clothing compared to their Chinese counterparts, with notable differences in the emphasis placed on various factors. Chinese respondents prioritize monetary aspects (e.g. price and shipping costs), while Germans attach greater importance to sustainability labels and online customer reviews.

This research contributes to the existing literature by providing a comprehensive analysis of information cues in e-commerce, considering cultural variations. The findings shed light on the distinct preferences of German and Chinese respondents from Generation Y, offering valuable insights for businesses aiming to address information asymmetry and enhance environmental sustainability in online clothing retail.

The various factors influencing audit fees are still unclear, which may undermine the possibility of attaining fair audit pricing. Against this concern, this study aims to investigate the relationship between the auditee’s corporate characteristics and audit fees. In addition, it reveals if accounting comparability, as a proxy for financial reporting quality, mediates such a relationship by bringing evidence from an emerging market.

This study depends on data from nonfinancial companies listed on the Egyptian stock exchange from 2016 to 2019. It adopts multiple regression models to test the impact of corporate characteristics and accounting comparability on audit fees and uses path analysis to test the indirect effect of the audit clients’ characteristics on audit fees through accounting comparability.

The authors found a significant positive (negative) effect of firm profitability on audit fees (accounting comparability). Further, accounting comparability has a significant negative effect on audit fees. The authors also found that accounting comparability partially mediates the significant relationship between profitability and audit fees. However, the authors found no significant association between leverage and audit fees. Finally, the authors found that accounting comparability does not mediate the relationship between leverage and audit fees.

This study’s findings can benefit audit practitioners in Egypt by showing the main factors affecting audit fees, especially audit clients’ attributes. The current findings also guide professional bodies responsible for issuing accounting and audit standards regarding the importance of financial reporting quality for audit pricing decisions.

This study contributes to the literature by examining the mediating effect of accounting comparability concerning the corporate characteristics-audit fees relationship in developing African countries such as Egypt. This study’s findings can benefit audit practitioners in Egypt by showing the main factors affecting audit fees, especially audit clients’ attributes. The current findings also guide professional bodies responsible for issuing accounting and audit standards regarding the importance of financial reporting quality for audit pricing decisions.

Considering the relevance of understanding what influences environmentally sustainable consumer choices, the present study aims to examine and synthesize the key determinants factors from literature and outline a new conceptual framework for explaining green purchasing behaviors (GPBs).

A bibliometric analysis was conducted on 161 articles extracted from Web of Science and Scopus databases, which were systematically evaluated and reviewed, and represent the current GPB knowledge base. Content analysis, science mapping and bibliometric analysis techniques were applied to uncover the major theories and constructs from the state-of-the-art.

The evolving debate between altruistic and self-interest consumer motivations reveals challenges for rational-based theories, as most empirical applications are not focused on buying behaviors, but instead either on pro-environmental (non-buying) activities or on buying intentions. From the subset of leading contributions and emerging topics, nine thematic clusters are unveiled in this investigation, which were combined to create the new PSICHE framework with the purpose of predicting GPB: (P)roduct-related factors, (S)ocial influences, (I)ndividual factors, (C)oncerns about the environment, (H)abits and (E)motions.

By uncovering the multiple intervening factors in GPB decision processes, this study will assist practitioners and academics to move forward on how to foster more sustainable consumer behaviors.

The present study provides readers a summary of an unprecedentedly broad collection of papers, from which the key themes are categorized, the domain's intellectual structure is captured and an actionable framework for enhancing the understanding GPB is proposed. Four new thrust areas and a set of future research questions are included.

Few studies have explained how and when consumers are willing to engage in online brand-related activities (COBRAs). This study examines the role of brand love in a consumer’s decision to engage in online brand-related activities, considering the mediating effect of attitudinal brand engagement and the moderating effect of brand value on this relationship.

The study analysed data from 404 Spanish consumers using structural equation modelling and the PROCESS package in SPSS to test hypotheses, including mediation and moderation effects.

The study expands on previous research by revealing the mediating role of brand attitudinal engagement in the relationship between brand love and COBRAs and the moderating role of brand value in the relationship between brand engagement and COBRAs. The results show that online consumers who feel brand love from an online store are likelier to be engaged with the brand. This predisposes them to comment on, share, and create content related to the company or brand. Furthermore, consumers who attribute a high value to the brand are likelier to engage in brand-related online activities.

This study offers valuable insights into mechanisms to encourage consumers to generate content, known as user-generated content, to the extent that the tools for developing this content are the same.

至今, 很少研究嘗試去探討消費者為何或於何時會樂意去參與與品牌相關的在線活動。本研究擬探討品牌摯愛對消費者會否決定參與與品牌相關的在線活動所扮演的角色; 研究方法是透過分析態度品牌參與的中介效應和品牌價值在上述品牌摯愛與參與在線活動之間的關聯上所起的調節效果,以求達至研究目的。

研究人員收集來自404名西班牙消費者的數據,並以結構方程模型和SPSS裏的模組PROCESS,去檢測有關的假設,包括就中介效應和調節效果的假設。

研究揭示了態度品牌參與在品牌摯愛與COBRAs 之間的關聯上所扮演的中介角色,研究亦揭示了品牌價值在品牌參與與COBRAs之間的關聯上所扮演的調節角色; 就此而言, 本研究拓展了從前學者探討有關的領域。再者,研究結果顯示,如果消費者從網上商店產生品牌愛慕的話,他們會投入這個品牌; 這使他們更有可能去評價有關的公司和品牌,以及去分享和創建關於公司和品牌的內容; 而且,若消費者視品牌本身擁有高度價值的話,他們會更易於參與與品牌相關的在線活動。

本研究提供了寶貴的啟示,使我們更了解驅使消費者去創造內容 (即用戶生成內容) 的機制,以至生成這些內容的工具均儘相同的地步。

Mentoring has been shown to positively affect student engagement, confidence, leadership, and skills. It is through the development of relationships, knowledge sharing, increased engagement, and a sense of belonging that mentors gain confidence and build leadership skills. However, little is known about the types of leadership, practices, and behaviors that mentors develop when undertaking the mentorship role. The purpose of this study is to examine the development of exemplary leadership practices that the mentoring role nurtures in undergraduate female student mentors. In particular, this study adopted the Kouzes and Posner (2002) transformational and servant leadership practices model to collect data from undergraduate female mentors (n = 94) and mentees (n =142). Results demonstrated significant correlations among all Student Leadership Practices Inventory Scale (S-LPI) subscales – Inspite a shared vision, Model the way, Challenge the process, Enable others to act, and Encourage the heart – and provided evidence for the association of the mentoring role with the development of transformational and servant practices. However, among the five transformational leadership practices, Inspire a shared vision was not correlated with the mentoring role. Based on the findings of this study, it is recommended that curriculum developers of undergraduate programs create curricula containing an array of peer teaching/mentoring experiences based on clear roles and job descriptions for mentors. Further research is recommended to explore the impact of mentoring programs with a wider sample of students from diverse backgrounds.

This study aims to characterize remote workers’ Airbnb experiences through the cognitive outcomes of their experiences and to consider the differences between long and short stays.

The structural topic model methodology was used to identify relevant topics. Data were collected from InsideAirbnb for Lisbon, Portugal and Austin, Texas, USA, for 2022 and early 2023, focusing on reviews that mentioned remote work.

The Airbnb experiences of remote workers and digital nomads are characterized as professionals who express mostly affective outcomes, but also have behavioral and nonaffective outcomes during their stay. In addition, the findings support the moderating role of length of stay and city.

This paper contributes to the literature by exploring how length of stay affects the priorities of remote workers on Airbnb, highlighting the different needs of long-term and short-term stays, and helping to consolidate and clarify the scattered research on customers’ long-term experiences in tourism and hospitality.

The Airbnb experience of remote workers is the highly valued as evidenced by the high rate of commending reviews indicating a willingness to stay there again. It is suggested that Airbnb hosts continue their helpful role and ensuring the functionality and availability of essential facilities and emphasizing neighborhood amenities specific to long and short stays. ChatGPT4 was found to be valuable for extracting data and assigning topic labels.

This study uses a novel structural topic model, augmented with ChatGPT4, to analyze Airbnb customer reviews that mention remote work, thereby improving inferences about the characterization of remote workers.

The purpose of this paper is to systematically review authenticity in the branding context and suggest avenues for future research.

This study applies a systematic literature review process and analyzes a total of 171 articles published from 1988 to 2021 and three items that are books or book chapters.

Brand authenticity has several definitions and dimensions. Although some common ground can be found among researchers, the study of authenticity is very fragmented. Even so, brand authenticity is often associated with a brand being genuine, real, true to itself and its consumers, and with consistent behavior, reflecting its values. A growing number of studies about the topic have been published, most of them empirical, applied in different industries and different geographical contexts. The authors also present several constructs associated with the topic (antecedents and consequences). Finally, this study shows paths for scholars to build on.

The main limitations are associated with the inherent subjectivity related to the inclusion and exclusion criteria defined to select articles for the analysis.

This systematic review maps the past, structures existing knowledge about authenticity in the branding context, and sheds light on what could be future research in this field.

In pursuit of objectives, under the European Green Deal, to channel capital flows to sustainable activities, the EU Taxonomy offers clarity, labelling real economic activities as “sustainable”, based on technical screening criteria. This study of disclosure experiences aims to explore the role of co-evolutionary relationships in the Taxonomy’s effectiveness.

Co-evolution theory implies a dynamic interplay among sustainable finance stakeholders (SFSs), through adjustment to, impact on and operationalisation of the Taxonomy. Corporate disclosure experiences, including those of financial institutions and related SFS experiences, may reveal co-evolutionary processes. With significant Undertakings for Collective Investment in Transferable Securities (UCITS) and Alternative Investment Funds (AIFs), Irish SFSs provide contextual insight. Semi-structured interviews with a purposive sample of Irish SFSs capture inaugural corporate Taxonomy disclosure experiences.

A thematic analysis reveals six co-evolutionary processes that facilitate Taxonomy implementation in pursuit of policy objectives: [1] cross-functional reporting; [2] iterative pre-empting and addressing compliance issues; [3] regulation as a catalyst for co-evolution; [4] advanced capacity building; [5] stakeholder adaptation and [6] graduated use of ESG data. Implications for sustainability policy development and management are significant.

Whilst limited to just one EU jurisdiction, given limited prior empirical evidence for sustainable finance regulations from co-evolutionary perspectives, this study highlights a catalytic, yet precautionary role for co-evolution in their transformation effectiveness. As such, they must take account of their potential to stimulate co-evolution and to nurture it in pursuit of their policy objectives.

The findings of this study add to a small, but growing body of academic literature on the Taxonomy Regulation, which suggests that a co-evolutionary lens is important for gaining a comprehensive understanding of its early-stage dynamics. From an implementation perspective, the qualitative data reveals actionable implications for regulators and policymakers, such as building capacity, better anticipation of outcomes and investment in data infrastructure.

Unlike existing analyses of disclosures, this study offers a co-evolutionary lens on Taxonomy contributions to sustainable development through qualitative accounts.

This paper aims to define the efficiency achieved by urban transport companies in Spain concerning the resources they use, considering the type of management used for implementation, public-private, and size.

This study consisted of an analysis of the efficiency of 229 public-private urban transport operators during the period 2012–2021 using Data Envelopment Analysis, the Malmquist Index and inference estimators to determine productivity, efficiency change into Pure Technical Efficiency Change (PTECH), and scale efficiency change.

Based on the efficiency analysis, the authors concluded that of the 229 companies studied, more than 35 were inefficient in all analysed periods. Considering the sample used, direct management is considered significantly more efficient. It cannot be concluded that the size of these companies influences their efficiency, as the data show unequal development behaviours in the studied years.

This study provides arguments on whether there is a significant difference between the two types of management in the urban transport sector. It also includes firm size as a study variable, which has not been previously considered in other studies related to urban transport efficiency. Efficiency should be a crucial factor in determining funding allocation in this sector, as it encourages operators to optimize and improve their services.