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This paper aims to analyze the potential variables explaining the compliance value added tax (VAT) gap, which basically represents an estimate of the unpaid VAT in the economy. A major component of compliance VAT Gap is represented by tax fraud; there exist other causes too, like insolvencies, bankruptcies, optimizations practices and maladministration. The objective of our paper is to revisit the main determinants of the VAT compliance gap for the European Union (EU)-27 member states. Using econometric modeling, our study identifies the relationship between the VAT gap and various determinants of it.

Our work focuses on the shadow economy, final consumption, VAT revenues, standard VAT rates, differences between the standard and reduced rates, economic prosperity, press freedom, political stability and others, as determinants of European VAT compliance gaps, for the 2005–2020 time interval. The methods include panel data analysis through simple and multiple regression modeling, the combinatorial approach, fixed and random effects.

Our study validates the direct impact of shadow economy and the indirect impact of VAT revenues, economic prosperity and press freedom, upon VAT compliance gaps. Upon subsampling of EU member states within old and new ones, our results estimate a larger positive impact of shadow economy upon old member states, compared to new ones.

The policy implications include leverage effects of governments acting upon a reduction in shadow economy phenomena and boosts of economic development, political stability and press freedom, in order to attain the contraction of compliance VAT gaps.

Our paper sheds light in a poorly explored scientific area, that of the determinants of VAT gap, especially in relationship with financial and economic crime phenomena.

It is known that a conflict exists between consumers’ materialistic and green values. Previous research has focused on values conflict consequences. Antecedents of consumers’ materialistic and green values conflict remain understudied. This study aims to explore the antecedents of consumers’ materialistic and green values conflict.

An exploratory type research design was applied. Overall 22 interviews were conducted with consumers that had materialistic and green values conflict. The transcripts of the interviews were analyzed using content analysis with Maxqda software.

The findings demonstrate consumers' negative attitudes towards consumption, understood as consumerism. Results indicate that value conflict is related to unpleasant emotions such as guilt, anxiety, helplessness and remorse. Guilt is the most prominent emotion associated with the conflict of values. The study identifies dissonant information, environmental knowledge, social norms, impulsive buying and mindfulness as antecedents of materialistic and green values conflict.

The novelty of the study is the antecedents of the materialistic and green values conflict. This study makes a valuable contribution to the academic discourse on sustainable consumption, consumer materialism and green values by providing a deeper understanding of the values conflict experienced by consumers who hold materialistic and green values. The main significance of this study is that it provides valuable insights from qualitative research into the antecedents of the conflict between consumers' materialistic and green values.

Entrepreneurship studies have established various antecedents leading to eventual entrepreneurship by measuring entrepreneurial intention (EI). However, evidence has shown that intention does not necessarily translate into behaviour, especially for complex behaviours such as creating a business venture. Hence, this paper aims to examine how contextual and individual factors interact with one another to promote or inhibit one’s translation of EI into entrepreneurial action in an emerging economy.

The authors adopt a retrospective qualitative approach by interviewing 37 Malaysian micro and small business owners. Then, multidimensional scaling is used to examine the interactions between the identified factors.

The authors find that social networks are the main influence on an individual’s propensity to start a business – it provides financial and social capital, provides other means of support such as practical help and business opportunities and instils passion and drive. Furthermore, organisations such as schools, universities and employers play an important role in instilling the motivation for a career shift to entrepreneurship and by providing opportunities to upskill. In addition, the findings indicate that entrepreneurial traits such as proactiveness, resourcefulness and passion enable individuals to overcome entrepreneurial structural constraints, such as lack of resources and negative action-related emotions. By contrast, the role of macro-environmental factors such as governmental support play less prominent roles in the narratives of the entrepreneurs.

This study has important implications for governments and policymakers in implementing support for those transitioning from salaried employment to self-employment and for entrepreneurship interventions to adopt a holistic approach that encompasses building one’s entrepreneurial knowledge, skills and mindsets, alongside providing external incentives.

The authors provide a more holistic approach to exploring the EI–behaviour gap. In addition, this study explored facilitators and barriers to entrepreneurship specific to the context of an emerging economy such as Malaysia, which is highly dependent on small-scale self-employment.

This paper aims to examine how neighborhood characteristics (income, population composition) and individual building attributes (ownership) affect the recovery period of single-family housing and determine their correlations with property abandonment and changes in residential land use after natural disaster.

This empirical study focuses on Valley Fire, one of the California’s most destructive wildfires in 2015, and uses assessor, community, demographic and sales data to measure recovery of a panel of single-family houses located in Lake County in California between 2012 and 2020. Several regression and correlation models will be developed to test different hypotheses.

This study found that: Recovery period is longer than what expected in most existing literature; ownership status significantly affects recovery period; income level is not a significant factor for shortening the recovery period; and minorities may need more assistance for constant recovery. Findings of this research will help identify at risk communities to avoid uneven housing recovery and lower the rate of property abandonment.

Housing recovery is key to revitalizing communities following major natural disasters. The sociodemographic characteristics of each neighborhood have significant impact on the duration of recovery and possible property abandonment. Understanding how home and neighborhood characteristics affect recovery will help planners prevent long-lasting adverse effects of natural disasters.

The objective of this study is to investigate the effect of consumption values (functional, social, epistemic, and emotional value) on mobile banking (m-banking) usage intention and intention to recommend m-banking services in the context of the Bangladeshi banking sector. Furthermore, this study examines how perceived security moderates the effects of consumption values on m-banking usage intention and recommendation intention.

A self-structured questionnaire had been used to obtain survey data from a sample of 237 m-banking users in Bangladesh using a convenience sampling method. Data were analyzed by structural equation modeling based on AMOS 23.0.

The findings show that all the dimensions of consumption values (functional, epistemic, and emotional value) except social value have a significant impact on mobile banking usage intention. In turn, mobile banking usage intention has a substantial direct effect on users' recommendation intention. Furthermore, the results also demonstrate that perceived security moderates the effects of functional values on m-banking usage intention as well as m-banking usage intention on recommendation intention.

These research findings offer insightful guidelines to bank marketers to increase m-banking usage intention and recommendation intention by emphasizing the functional, epistemic, and emotional value of m-banking services as well as safeguarding consumers' perceived security in m-banking transactions.

This study contributes to the body of knowledge by measuring the effects of consumption values dimensions on the m-banking usage intention and recommendation intention which were hardly investigated particularly in the m-banking context. To date, this study is the first attempt to examine how perceived security moderates the effects of consumption values dimensions on the m-banking usage intention as well as m-banking usage intention on recommendation intention. The findings contribute to a theoretical understanding of the importance of consumption values in consumer decision-making, particularly in the rarely studied domain of mobile banking.

Because the success of m-payment services depends on the enablers and barriers that affect user satisfaction, the present research explores the effects of perceived value and sacrifices on users' satisfaction with m-payment services. The predicted relationships among perceived value, perceived sacrifices, users' satisfaction, continuance intention, word-of-mouth (WOM), shopping effectiveness, quality of life (QOL) and stickiness were established based on the mobile technology acceptance model (MTAM) and the value-based adoption model (VAM).

A representative data sample of 430 Egyptian banking clients was analyzed to test the hypotheses using partial least squares-structural equation modeling (PLS-SEM).

The findings revealed that all perceived value constructs significantly positively affect users' satisfaction. Moreover, all perceived sacrifice constructs significantly negatively affect users' satisfaction. Users' satisfaction, in turn, has a significant positive effect on continuance intention, WOM, shopping effectiveness, QOL and stickiness with m-payment services.

This is the first study to examine several levels of m-payment outcomes, including m-payment, consumer and bank outcomes, based on the integration of MTAM and VAM models.

This study aims to explicate consumers’ intentions to use online food delivery systems (OFDS) subscription services. The study revisited the unified theory of acceptance and use of technology.

A typical methodology that involved a confirmatory factor analysis, followed by structural equation modeling, was used to test the hypotheses using a sample of 573 OFDS users from the USA.

The results revealed that social influence has the most significant impact on consumers’ intentions to use OFDS subscription services, while effort expectancy and perceived security have relatively lower impacts on consumers’ intentions to use OFDS subscription services. In addition, the study revealed the role of compatibility and convenience orientation in shaping consumers’ OFDS system perceptions (e.g. performance and effort expectancy).

The results provide several theoretical and managerial implications and open new avenues for future research. The study advances the literature by validating the set of antecedents of important core perceptions (e.g. performance expectancy and effort expectancy). The study also provides implications for two types of practitioners, such as OFDS and restaurants.

To the best of the authors’ knowledge, this is the first study to examine consumers’ intentions to use OFDS subscription services. This study is also the first to examine key factors influencing consumers’ intentions to use OFDS subscription services.

本研究旨在阐明消费者使用在线订餐（OFDS） 订阅服务的意图。该研究重新审视了 Unified Theory of Acceptance and Use of Technology 理论（UTAUT2）。

本研究采用典型的量化研究方法, 包括确认性因子分析和结构方程建模, 并使用来自美国的573名OFDS用户的样本来测试假设。

结果显示, 社会影响对消费者使用OFDS订阅服务的意图具有最显著的作用, 而努力期望和感知安全对消费者使用OFDS订阅服务的意图影响较小。此外, 研究揭示了兼容性和便利性取向在塑造消费者对OFDS系统感知（例如, 性能和努力期望）方面的作用。

研究结果提供了多方面的理论和管理启示, 并为未来研究开辟了新的途径。本研究通过验证重要核心感知（例如, 性能期望和努力期望）的前因完善了相关文献。另外, 本研究还为OFDS和餐厅等两类从业者提供了重要启示。

本研究是第一个调查了消费者使用OFDS订阅服务意图的研究, 也是首次研究了影响消费者使用OFDS订阅服务意图的形成因素。

The purpose of this paper is to perform a meta-bibliometric analysis of the banking service quality and to provide various research streams. Another goal is to provide future research questions to explore these areas in more detail.

The authors used three major academic databases (Scopus, ProQuest and EBSCO) from 1980–2021 and found 226 papers, where they performed the meta-bibliometric analysis by performing co-citation analysis, co-authorship analysis, cartographic analysis and content analysis.

The SERVQUAL model is the most used conceptual framework and model to study banking service quality. Structural equation modeling (SEM), followed by partial least squares SEM, is a majorly used method. There are three research streams in the literature: retail banking service quality, internet banking service quality and mobile banking service quality. Retail banking is the most studied stream, whereas mobile banking is the least studied stream. The study on banking service quality was initially conducted in developed markets, and later in emerging markets. All three streams have scope for further exploration, and hence, 44 future research questions have also been proposed.

This study has implications for bank managers, academicians and future researchers.

This study is unique in that it examines the meta-bibliometric dimensions of banking service quality and provides directions for future research for academicians and researchers.

This study aims to explore the role of the linguistic style used in the brand-posted social media content on consumer engagement in the Fintech domain.

A total of 3,286 tweets (registering nearly 1.35 million impressions) published by 10 leading Fintech unicorns in India were extracted using the Twitter API. The Linguistic Inquiry and Word Count (LIWC) dictionary was used to analyse the linguistic characteristics of the shared tweets. Negative Binomial Regression (NBR) was used for testing the hypotheses.

This study finds that using drive words and cognitive language increases consumer engagement with Fintech messages via the central route of information processing. Further, affective words and conversational language drive consumer engagement through the peripheral route of information processing.

The study extends the literature on brand engagement by unveiling the effect of linguistic features used to design social media messages.

The study provides guidance to social media marketers of Fintech brands regarding what content strategies best enhance consumer engagement. The linguistic style to improve online consumer engagement (OCE) is detailed.

The study’s findings contribute to the growing stream of Fintech literature by exploring the role of linguistic style on consumer engagement in social media communication. The study’s findings indicate the relevance of the dual processing mechanism of elaboration likelihood model (ELM) as an explanatory theory for evaluating consumer engagement with messages posted by Fintech brands.