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This paper examines the moderating effect of good corporate governance on the association between internal information quality and tax savings.

This study uses a quantitative approach. It employs an Australian sample of analysis composed of 1,295 firm-year observations from the period 2017 to 2021. Data relating to corporate governance are hand-collected from the annual reports.

Based on the result of the analysis, this study demonstrates that the interaction between corporate governance and quality of internal information is positively associated with tax savings. Superior corporate governance is critical in activating the effect of internal information quality on tax savings. This finding is robust to a battery of robustness checks and additional tests.

This examination utilizes only publicly traded companies from one developed country.

For the company management, an effective governance structure must be at the top because it will determine the development of all other areas. This study emphasizes the need to continuously improve the effectiveness of corporate governance practices. For long-term investors, an important indicator that can be considered in assessing the “safety” of a company’s tax strategy is its corporate governance aspects. For regulators, this study is expected to assist regulators in creating a more adequate corporate governance implementation and disclosure package to be implemented by corporations in the future.

This study provides new evidence on a crucial construct that can strengthen the relationship between internal information quality and tax savings.

India is one of the fastest developing economies, but it faces numerous socioeconomic problems, such as hunger, poverty, under- and unemployment, gender inequity and illiteracy. Corporate social responsibility (CSR) funding at the corporate level could tackle these socioeconomic problems, providing support to the nation’s overall development. Mandated CSR expenditures, in alignment with the achievement of the sustainable development goals (SDGs) of the United Nations, would support the nation’s contributions to building a sustainable future. Several questions, however, remain. Thus, this study aims to explore relationships between a company’s gross and net profits and its expenditures for CSR; and mapped the specific CSR activities used to address each of the 17 UN SDGs and then draw implications for human resource development (HRD).

The data were gathered from published annual reports (2019–23) of 60 Fortune 500 Indian companies. A zero-order correlation was used to find the relationship between CSR expenditure and gross, as well as net, profits. Furthermore, the CSR activities of the sample were mapped with the UN SDGs.

There was a positive, moderate to strong correlation between CSR expenditures and gross profit (r = 0.82, p < 0.01), but for net profit, the correlation was strong (r = 0.85, p < 0.01). All CSR activities mapped to at least one of the SDGs.

The alignment of CSR activities and SDGs based on Fortune 500 Indian companies has not yet been explored. Also, no study to date discusses the gaps in the CSR expenditures for specific UN SDGs.

The aim of this study is to assess the mediating effect of source appearance (SA) and self-influencer congruence (SIC) on the relationship between visual content (VC) and customer engagement (CE) towards mobile advertisement.

This study uses a quantitative approach to test the proposed model based on the stimulus–organism–response (SOR) theory. The non-probability purposive sampling technique was used to collect data from Pakistani mobile users through a self-administered questionnaire.

The study results prove that VC alone cannot generate mobile users’ engagement. SA is the key in this regard, which has a relatively higher importance compared to SIC. Furthermore, the serial mediation effect of SA and SIC on CE shows that attractive sources are likely to induce higher SIC and subsequent CE.

The results reveal that without a pleasing SA and positive SIC, mobile users skip the ads by perceiving them to be irritating or interruptive. Mobile ads might cost relatively less, but the advertisers should understand the significance of the SA toward minimizing the mobile advertising skepticism.

Advertisers can enhance the user’s engagement on mobile devices by addressing both the SA and SIC in their VC. The combined effect of both the SA and SIC on CE has not been assessed before. Furthermore, this study has used the SOR mechanism to examine CE.

El objetivo general de esta investigación es evaluar el efecto mediador de la apariencia de la fuente (SA) y la congruencia del auto-influencer (SIC) en la relación entre el contenido visual (CV) y el compromiso del cliente (CE) hacia la publicidad móvil.

Este estudio utiliza un enfoque cuantitativo para probar el modelo propuesto basado en la teoría estímulo-organismo-respuesta (SOR). Se utilizó la técnica de muestreo intencional no probabilístico para recoger datos de usuarios de móviles paquistaníes mediante un cuestionario autoadministrado.

Nuestros resultados demuestran que el contenido visual por sí solo no puede generar el compromiso de los usuarios de móviles. La apariencia de la fuente es la clave a este respecto, que tiene una importancia relativamente mayor en comparación con la congruencia del auto-influencer. Además, el efecto de mediación en serie de SA y SIC en CE muestra que es probable que las fuentes atractivas induzcan un mayor SIC y el consiguiente compromiso del cliente.

Los resultados revelan que sin una SA agradable y una SIC positiva, los usuarios de móviles omiten los anuncios al percibirlos como irritantes o interruptores. Los anuncios para móviles pueden costar relativamente menos, pero los anunciantes deben comprender la importancia de la apariencia de la fuente para minimizar el escepticismo de la publicidad móvil.

Los anunciantes pueden mejorar la participación del usuario en los dispositivos móviles abordando tanto la AS como el SIC en sus contenidos visuales. Hasta ahora no se había evaluado el efecto combinado de la AS y el SIC en el CE. Además, este estudio ha utilizado el mecanismo del SOR para examinar el engagement del cliente.

本研究的总体目标是评估源外观（SA）和自我影响者一致性（SIC）对移动广告视觉内容（VC）和客户参与（CE）之间关系的中介效应。

本研究采用定量方法来检验基于刺激-有机体-反应（SOR）理论提出的模型。研究采用了非概率目的性抽样技术, 通过自填问卷的方式向巴基斯坦移动用户收集数据。

我们的研究结果证明, 仅靠视觉内容并不能引起移动用户的参与。在这方面, 源外观是关键, 与自我影响者一致性相比, 源外观的重要性相对更高。此外, SA 和 SIC 对 CE 的串联中介效应表明, 有吸引力的信息源可能会诱发更高的 SIC 和随后的客户参与。

研究结果表明, 如果没有令人愉悦的SA和积极的SIC, 移动用户就会认为广告具有刺激性或干扰性, 从而跳过广告。移动广告的成本可能相对较低, 但广告商应了解广告源外观对减少移动广告怀疑的重要性。

广告商可以通过在视觉内容中同时考虑广告联盟和广告投放中心这两个因素, 提高用户在移动设备上的参与度。之前从未有人评估过 “SA “和 “SIC “对消费者参与度的综合影响。此外, 本研究还使用了 SOR 机制来考察客户参与度。

With corporate social responsibility (CSR) becoming mandatory, several firms in India have been compelled into spending resources on CSR while their business strategy and processes were unprepared to take up CSR activities, effectively. In this light, the CSR relationship with other business functions would be altered. Using Thomson Reuters data from 2010 to 2018 (pre-mandate to post-mandate) this study aims to re-examine the relationship between CSR and financial performance.

The current study is rooted in the bandwagon-bias effect theory and uses a long-term data (2010–2018) of Indian firms. It uses Refinitiv Thomson Reuters ESG rating to measure CSR and accounting measures for financial performance (FP) to make a pre-post analysis of the impact that mandatory CSR regime has had on firms performance. The study uses the weighted panel regression method.

The relationship between CSR and FP is different when CSR was voluntary than when it has been mandated by Law. CSR has a positive effect over the FP during the voluntary phase but this positive relationship weakens during the mandatory phase. The waning effect of CSR over FP substantiates the presence of bandwagon bias effect which can be explained by the crowding-in of several companies engaged in CSR activities because of the mandatory CSR law.

Few countries have made CSR mandatory therefore CSR literature is limited. But mandating CSR is a growing phenomenon so this study augments to the body of knowledge. Until now literature generally converged on a positive relationship between CSR performance and FP but the current study shows altering directions to this relationship in a changing CSR environment. The use of the bandwagon-bias theory contributes to the theoretical approaches. Theoretically, the findings add to the body CSR literature and offer impetus to the evolving domain of impact measurement and reporting.

Results of the study offer a clear indication to managers that they need to re-strategise their CSR activities during the mandatory CSR environment if they wish to draw instrumental benefits of a positive impact on the FP of their firms. CSR expenditure is now a leveller so managers may either exceed the mandatory 2% expenditure as some firms did during the voluntary CSR phase or else design their CSR implementation plans to bring about a more impactful positive change. Communicating the impact of CSR to influential and powerful stakeholders beyond the mandatory reporting to the government is yet another way through which managers can draw benefits of CSR activities. Additionally to draw positive results from CSR activities firms may consider adopting international reporting and benchmarking standards such as the GRI and ISO 26000. Finally, the results of the study can be used by policymakers to make a note that the CSR law is causing a weakening of the financial benefits and therefore.

The results of the study can be used by policymakers also need to make a note that the CSR law is causing a weakening of the financial benefits and therefore firms are adopting shortcuts, by donating the required amount of funds. But donation of funds defeats the real purpose of mandatory CSR which is social impact, therefore the regulators may want to make the necessary changes unplug the gaps in the CSR law to ensure better adherence to the law in spirit and a real impact on the ground activities.

While CSR–FP relationship has been extensively explored but limited studies have explored this relationship in a mandatory CSR environment and no other work presents a comparative view of the CSR–FP relationship, namely, before and after the mandatory CSR policy. The current study is one of the limited few studying the impact of mandatory CSR policy on FP, and the only one that uses the bandwagon-bias effect to explain the phenomenon of weakening impact of CSR on FP of firms. Bandwagon-bias effect has been used in studying consumer behaviour, where group effect impacts behaviour of individuals and with mandatory CSR policy, firms following the other firms leading to crowding in. Using the bandwagon-bias effect has found limited attention from the CSR scholars, the current study uses this theoretical basis and therefore augments the CSR literature.

This study aims to examine how dynamic pricing impacts customer perceptions of restaurants and sentiment toward prices via online reputation metrics. In addition, to deepen the debate on dynamic pricing, a novel definition is drawn by exploring the specific forms of discrimination that can manifest in different industries.

Leveraging a comprehensive data set of restaurant reviews sourced from TripAdvisor, the study focuses on restaurants affiliated with one of the largest groups of restaurants in Spain. We used a quasi-experimental method (difference-in-differences), to study how dynamic pricing strategies influence customers’ perceptions of value based on numerical ratings. Meanwhile, we used a Bidirectional Encoder Representations from Transformers model on the textual component of reviews to dissect the emotional nuances of dynamic pricing.

Results did not reveal a causal impact of dynamic pricing strategies on customers’ perceptions. Moreover, the sentiment analysis shows no heightened negative view after introducing dynamic pricing in restaurants compared to the control group. Contrary to what previous literature suggests, our findings indicate that implementing dynamic pricing does not adversely affect customers’ perceptions or sentiments regarding prices in restaurants.

The quasi-experimental setting of the study presents inherent challenges in establishing causality that require further investigation using controlled experimental settings. Nevertheless, our study reveals that restaurant customers do not perceive dynamic pricing as unfair. This finding is critical for restaurant managers when considering the implementation of dynamic pricing and revenue management strategies. In addition, our study highlights the importance of considering not only numerical ratings but customer sentiment analysis as well. This more holistic approach to assessing the impact of pricing strategies can give restaurant managers a deeper understanding of customer reactions. In addition, a more rigorous definition of dynamic pricing is provided, clarifying its nature and its distinction in using different price discrimination.

This study contributes to the evolving understanding of dynamic pricing strategies’ impact on customers’ perceptions and sentiments in the restaurant industry. It aims to fill the gap in understanding customer reactions to algorithmically determined prices (via revenue management systems such as DynamEat) in this industry. The combination of causal inference and sentiment analysis offers a novel perspective, shedding light on the nuanced connections between dynamic pricing implementation and customers’ emotions.

本研究考察动态定价如何通过在线声誉指标影响顾客对餐厅的感知和对价格的情绪。此外, 为了深化对动态定价的讨论, 通过探索不同行业中可能表现出的具体歧视形式, 提出了一个新的定义。

利用从TripAdvisor获取的餐厅评论的全面数据集, 研究聚焦于与西班牙最大的餐厅集团之一相关联的餐厅。我们采用了准实验方法（差异中的差异）, 研究动态定价策略如何根据数值评分影响顾客对价值的感知。同时, 我们运用BERT模型对评论的文本成分进行分析, 以解析动态定价的情感细微差别。

结果没有揭示动态定价策略对顾客感知产生因果影响。此外, 情绪分析显示, 在餐厅引入动态定价后, 与对照组相比, 没有增加消极观点。与以往文献所述相反, 我们的发现表明, 实施动态定价并不会对顾客对价格的感知或情绪产生负面影响。

研究的准实验设置存在确立因果关系的固有挑战, 需要通过控制实验设置进一步调查。尽管如此, 我们的研究揭示了餐厅顾客不认为动态定价不公平。这一发现对餐厅经理在考虑实施动态定价和收入管理策略时至关重要。此外, 我们的研究强调, 考虑顾客情绪分析和数值评分的重要性。这种更全面的方法评估定价策略的影响, 可以让餐厅经理更深入地理解顾客反应。此外, 提供了一个更严格的动态定价定义, 澄清了其性质及其在使用不同价格歧视中的区别。

本研究对于理解动态定价策略对餐厅行业顾客感知和情绪影响的不断发展有所贡献。它旨在填补对客户对算法确定的价格（通过收入管理系统（RMS）例如DynamEat）在此行业中反应的理解空白。因果推断与情绪分析的结合提供了新的视角, 揭示了动态定价实施与顾客情绪之间微妙的联系。

Este estudio examina cómo la fijación dinámica de precios impacta en las percepciones de los clientes de los restaurantes y en el sentimiento hacia los precios a través de métricas de reputación en línea. Además, para profundizar en el debate sobre la fijación dinámica de precios, se propone una definición novedosa explorando las formas específicas de discriminación que pueden manifestarse en diferentes industrias.

Utilizando un conjunto de datos exhaustivo de reseñas de restaurantes obtenidas de TripAdvisor, el estudio se centra en los restaurantes afiliados a uno de los mayores grupos de restaurantes en España. Empleamos un método cuasiexperimental (diferencias en diferencias) para estudiar cómo las estrategias de precios dinámicos influyen en las percepciones de valor de los clientes basándonos en las calificaciones numéricas. Mientras tanto, empleamos un modelo BERT en el componente textual de las reseñas para desentrañar los matices emocionales de la fijación dinámica de precios.

Los resultados no revelaron un impacto causal de las estrategias de precios dinámicos en las percepciones de los clientes. Además, el análisis de sentimiento no muestra una visión negativa aumentada después de introducir la fijación dinámica de precios en los restaurantes en comparación con el grupo de control. Contrariamente a lo que sugiere la literatura previa, nuestros hallazgos indican que la implementación de precios dinámicos no afecta negativamente las percepciones o los sentimientos de los clientes respecto a los precios en los restaurantes.

La configuración cuasiexperimental del estudio presenta desafíos inherentes para establecer la causalidad que requieren una investigación más profunda utilizando entornos experimentales controlados. Sin embargo, nuestro estudio revela que los clientes de restaurantes no perciben la fijación de precios dinámica como injusta. Este hallazgo es crítico para los gerentes de restaurantes al considerar la implementación de la fijación de precios dinámica y estrategias de gestión de ingresos. Además, nuestro estudio resalta la importancia de considerar no solo las calificaciones numéricas sino también el análisis del sentimiento del cliente. Este enfoque más holístico para evaluar el impacto de las estrategias de precios puede dar a los gerentes de restaurantes una comprensión más profunda de las reacciones de los clientes. Además, se proporciona una definición de fijación de precios dinámica más rigurosa, aclarando su naturaleza y su distinción en el uso de diferentes discriminaciones de precios.

Este estudio contribuye a la comprensión en evolución del impacto de las estrategias de fijación de precios dinámicos en las percepciones y sentimientos de los clientes en la industria restaurantera. Su objetivo es llenar el vacío en la comprensión de las reacciones de los clientes a los precios determinados algorítmicamente (a través de sistemas de gestión de ingresos (RMS) como DynamEat) en esta industria. La combinación de inferencia causal y análisis de sentimientos ofrece una perspectiva novedosa, arrojando luz sobre las conexiones matizadas entre la implementación de la fijación de precios dinámicos y las emociones de los clientes.

The purpose of this study is to understand the effect of different brand positions (underdog vs top dog) and comparative advertising on consumers’ brand attitudes. Additionally, this study also aims to demonstrate the effects of inspiration, self-relevance and empathy on the relationship between brand positioning and comparative advertising.

A two-by-three factorial design was employed with brand positions (underdog vs top dog) and three types of comparative advertising (noncomparative, indirect comparative and direct comparative) as the independent variables. Inspiration serves as the mediator, while self-relevance and empathy act as moderators and brand attitude is the dependent variable.

The results show that different brand positions significantly affect brand attitudes, with respondents having a better brand attitude toward the underdog brand. Brand attitude is partially mediated by inspiration. Self-relevance moderates the relationship between brand positioning and brand attitude. However, brand positioning, comparative advertising and empathy do not have interaction effects.

This study contributes to a better understanding of the effect of psychological variables on brand positioning and comparative advertising.

The results suggest that the underdog setting requires a real and honest story because consumers will spot a fake underdog story, which will damage consumer trust in the brand and harm the brand image.

There is a lack of research using psychological variables to demonstrate the effect of being the underdog brand. This study contributes to the literature by employing psychological variables to illustrate the effect of underdog positioning. These findings can help brands develop branding positioning strategies.

This study aims to investigate how social entrepreneurial role models influence social entrepreneurial self-efficacy, social entrepreneurial intent and social entrepreneurial action, with moral obligation as a moderator.

A cross-sectional survey of 261 pupils in the South African province of the Eastern Cape was used in the research study. Structural equation modeling was used to test hypotheses.

The research revealed that having social entrepreneurial role models has a positive impact on both social entrepreneurial self-efficacy and social entrepreneurial intent. In addition, a connection was found between social entrepreneurial intent and entrepreneurial action. The influence of moral obligation was found to be a positive and a significant moderator. Moreover, the association between social entrepreneurial role models and social entrepreneurial intent was mediated by social entrepreneurial self-efficacy.

The findings are not generalizable to nonstudent samples because students constituted the sample for gathering data. Future study therefore requires considering nonstudents to generalize the outcomes. This research should be replicated in other South African provinces and other developing countries for comparative outcomes.

Since social entrepreneurial role models have been practically linked to social entrepreneurship intent and entrepreneurial efficacy, understanding the factors that influence student’s decision to start a social enterprise is critical in South Africa to develop targeted interventions aimed at encouraging young people to start new businesses. Policymakers, society and entrepreneurial education will all benefit from the findings.

This study contributes to bridging the knowledge gap as it investigates how social entrepreneurial role models influence social entrepreneurial self-efficacy, social entrepreneurial intent and social entrepreneurial action, with moral obligation as a moderator. Encouraging social entrepreneurship among South African youth would also help address societal issues. This is a pioneering study in the context of an emerging economy such as South Africa, where social entrepreneurship is so integral.

Designing an effective metaverse experience through a tourism digital-twin platform is crucial to the success of metaverse tourism. How such a digital-twin platform should appeal to target users, however, lacks exploration. The study aims to advance a conceptual contribution by successfully creating a metaverse experience through a well-designed digital-twin platform. It also aims to show how the design science approach in tourism can enrich our understanding of digital-twin platform design elements introduced in metaverse experience design.

Guided by the design science approach in tourism, this research conceptualizes the role of digital-twin elements in metaverse experience design and proposes a one-factor between-subject experimental design to examine the effect.

This research conceptualizes how eight unique configurations of digital-twin design, which are embellished in two or three dimensions, shape tourists’ metaverse experience and physical travel intention.

The results offer operators clear strategic guidance on designing an effective tourism digital-twin platform.

This study not only identifies the impact of digital-twin platform design elements but also clarifies how such elements affect customers’ metaverse experiences.

通过旅游数字孪生平台设计有效的元宇宙旅游体验, 对元宇宙旅游的成功至关重要。然而, 这样一个旅游数字孪生平台应该如何吸引目标用户,还缺乏探索。该研究旨在通过精心设计的数字孪生平台成功塑造旅游者的元宇宙体验, 从而在概念上做出贡献。它还旨在展示旅游设计科学方法如何丰富我们对元宇宙体验设计中引入的数字孪生平台设计要素的理解。

在旅游设计科学方法的指导下, 本研究将概念化数字孪生平台设计元素在元宇宙体验设计中的作用, 并提出了一个单因素的受试者间实验设计来检验效果。

本研究将数字孪生平台设计的九种独特配置概念化, 这些配置在三个维度上得到了点缀, 塑造了游客的元宇宙旅游体验和现实旅游意向。

研究结果为产业者设计有效的旅游数字孪生平台提供了明确的战略指导。

现有的研究是第一个研究数字孪生平台设计元素的影响, 阐明了这些元素如何影响旅游者的元宇宙体验。

Diseñar una experiencia efectiva en el metaverso a través de una plataforma digital gemela de turismo es crucial para el éxito del turismo en el metaverso. Sin embargo, la exploración de cómo debería atraer dicha plataforma digital gemela a los usuarios objetivo carece de exploración. El estudio tiene como objetivo avanzar en una contribución conceptual al crear con éxito una experiencia en el metaverso a través de una plataforma digital gemela bien diseñada. También tiene como objetivo mostrar cómo el enfoque de la ciencia del diseño en el turismo puede enriquecer nuestra comprensión de los elementos de diseño de la plataforma digital gemela introducidos en el diseño de experiencias en el metaverso.

Guiada por el enfoque de la ciencia del diseño en el turismo, esta investigación conceptualiza el papel de los elementos gemelos digitales en el diseño de experiencias metaversales y propone un diseño experimental de un factor entre sujetos para examinar su efecto.

Esta investigación conceptualiza cómo ocho configuraciones únicas de diseño gemelo-digital, enriquecidas en dos o tres dimensiones, conforman la experiencia metaversal de los turistas y su intención de viaje físico.

Los resultados ofrecen a los operadores una orientación estratégica clara para diseñar una plataforma gemelo-digital turística eficaz.

Este estudio no sólo identifica el impacto de los elementos de diseño de las plataformas gemelas digitales, sino que también aclara cómo afectan dichos elementos a las experiencias metaversales de los clientes.