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Article
Publication date: 11 July 2023

Thomas Gibbons

The purpose of the paper is to examine the phrase “just and equitable”, and associated terminology, within New Zealand’s strata law, to inform other jurisdictions. In particular…

Abstract

Purpose

The purpose of the paper is to examine the phrase “just and equitable”, and associated terminology, within New Zealand’s strata law, to inform other jurisdictions. In particular, this paper temporarily suspends the notion of a statutory hendiadys to consider what kind of justice is reflected in judicial consideration of the phrase.

Design/methodology/approach

This paper takes a mixed-methods approach, drawing on a combination of black-letter law, property law theory and insights from literary and philosophical analysis.

Findings

While justice is often considered as “treating like cases alike”, this is not apparent from this study. The analysis shows that different kinds of justice outcomes emerge, with some emphasis on justice as economic efficiency. In addition, the paper highlights the inherent uncertainty in what is “just and equitable” and how associated disjunctive phrases, such as “unjust or inequitable” are still treated as hendiadys, but are no more clear.

Research limitations/implications

The research is limited to consideration of a single jurisdiction (New Zealand), though the useful degree of case law from this jurisdiction provides broad insight.

Practical implications

Among other things, the paper argues for further consideration of the usefulness of the “just and equitable” test in light of the kind of justice we want to achieve. The addition of mandatory considerations to existing statutory tests may allow more of a focus, beyond the exigencies of individual cases or narrow outcomes of economic efficiency.

Originality/value

While there is existing literature on the “just and equitable” phrase within strata law, the paper is the first, to the best of the authors’ knowledge, to provide an analysis focused on how suspending the statutory hendiadys normally inherent in “just and equitable” provides insight into the kind of justice that emerges from the application of this test within a single strata jurisdiction. As such, the paper provides lessons for other jurisdictions on how to improve relevant statute and case law outcomes.

Details

Journal of Property, Planning and Environmental Law, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9407

Keywords

Article
Publication date: 18 September 2023

Patrick Velte

To the best of the author’s knowledge, the author conducts the first detailed review on the impact of ownership variables on corporate tax avoidance, based on 69 archival studies…

Abstract

Purpose

To the best of the author’s knowledge, the author conducts the first detailed review on the impact of ownership variables on corporate tax avoidance, based on 69 archival studies over the two last decades.

Design/methodology/approach

Referring to an agency-theoretical framework, the author differentiates between six categories of ownership (institutional, state, family, foreign, managerial and cross-ownership/ownership concentration). The author also includes research on ownership proxies as moderators of other determinants of tax avoidance.

Findings

The review indicates that most research refers to institutional, state and family ownership. Moreover, except for state ownership, no clear tendencies on the impact of included ownership types can be found in line with the author’s agency-theoretical framework.

Research limitations/implications

Regarding research recommendations, among others, the author stresses the urgent need for recognizing heterogeneity within and interactions between ownership proxies. Researchers should also properly address endogeneity concerns by advanced econometric models (e.g. by the difference-in-difference approach).

Practical implications

As international standard setters have implemented massive reform initiatives on both tax avoidance and corporate governance, this literature review underlines the huge interaction between those topics. Firms should carefully analyze their ownership structure and change their tax planning due to owners' individual tax preferences.

Originality/value

This analysis makes useful contributions to prior research by focusing on six categories of ownership and their impact on tax avoidance in (multinational) firms and moderating effects. The author provides a detailed overview about current archival research and likes to guide researchers to focus on ownership heterogeneity and endogeneity concerns.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 1 February 2022

Adewale Samuel Hassan and Daniel Francois Meyer

This study examines whether international tourism demand in the Visegrád countries is influenced by countries' risk rating on environmental, social and governance (ESG) factors…

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Abstract

Purpose

This study examines whether international tourism demand in the Visegrád countries is influenced by countries' risk rating on environmental, social and governance (ESG) factors, as non-economic factors relating to ESG risks have been ignored by previous researches on determinants of international tourism demand.

Design/methodology/approach

The study investigates panel data for the Visegrád countries comprising the Czech Republic, Hungary, Poland and Slovakia over the period 1995–2019. Recently developed techniques of augmented mean group (AMG) and common correlated effects mean group (CCEMG) estimators are employed so as to take care of cross-sectional dependence, nonstationary residuals and possible heterogeneous slope coefficients.

Findings

The regression estimates suggest that besides economic factors, the perception of international tourists regarding ESG risk is another important determinant of international tourism demand in the Visegrád countries. The study also established that income levels in the tourists' originating countries are the most critical determinant of international tourism demand to the Visegrád countries.

Originality/value

The research outcomes of the study include the need for the Visegrád countries to direct policies towards further mitigating their ESG risks in order to improve future international tourism demand in the area. They also need to ensure exchange rate stability to prevent volatility and sudden spikes in the relative price of tourism in their countries.

Details

Journal of Tourism Futures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-5911

Keywords

Article
Publication date: 13 June 2023

Thu Huong Tran, Wen-Min Lu and Qian Long Kweh

This study aims to examine how environmental, social and governance (ESG) initiatives and ISO 14001, which is an internationally agreed standard to set out the requirements for an…

Abstract

Purpose

This study aims to examine how environmental, social and governance (ESG) initiatives and ISO 14001, which is an internationally agreed standard to set out the requirements for an environmental management system, affect firm performance in the context of the Industry 4.0 supply chain.

Design/methodology/approach

The authors develop a new chance-constrained network data envelopment analysis (DEA) in the presence of non-positive data to estimate innovation, operational and profitability performances for three main relation groups (suppliers, partners and customers) in Microsoft's supply chain.

Findings

Results of this study show the following: (1) the application of ISO 14001 will reduce profitability but increase overall performance (OP); (2) ESG implementation has a convex U-shaped influence on profitability and OP, which means that firms will benefit when ESG investment goes beyond a particular level; (3) the nonlinear U-shape is presented in the E and G components, but not in the S of the individual ESG initiatives, and (4) only specific subcomponents of S and G in the subcomponent of individual ESG initiatives are nonlinearly connected to OP. Research's results reveal that the customer group has a higher performance value than the other two groups, which suggests that this group will create competitive advantages for Microsoft.

Originality/value

Overall, the authors provide an insightful viewpoint into supply chain management by examining the ESG initiatives, ISO 14001 and performances of Microsoft's supply chain.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 8 February 2024

Crystal T. Lee, Zimo Li and Yung-Cheng Shen

The proliferation of non-fungible token (NFT)-based crypto-art platforms has transformed how creators manage, own and earn money through the creation, assets and identity of their…

Abstract

Purpose

The proliferation of non-fungible token (NFT)-based crypto-art platforms has transformed how creators manage, own and earn money through the creation, assets and identity of their digital works. Despite this, no studies have examined the drivers of continuous content contribution behavior (CCCB) toward NFTs. Hence, this study draws on the theory of relational bonds to examine how various relational bonds affect feelings of psychological ownership, which, in turn, affects CCCB on metaverse platforms.

Design/methodology/approach

Using structural equation modeling and importance-performance matrix analysis, an online survey of 434 content creators from prominent NFT platforms empirically validated the research hypotheses.

Findings

Financial, structural, and social bonds positively affect psychological ownership, which in turn encourages CCCBs. The results of the importance-performance matrix analysis reveal that male content creators prioritized virtual reputation and social enhancement, whereas female content creators prioritized personalization and monetary gains.

Originality/value

We examine Web 3.0 and the NFT creators’ network that characterizes the governance practices of the metaverse. Consequently, the findings facilitate a better understanding of creator economy and meta-verse commerce.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 27 July 2023

Ayman Abdalmajeed Alsmadi, Ahmed Shuhaiber and Khaled Saleh Al-Omoush

The purpose of this paper is to investigate the determinants of users' intention to continue to invest in cryptocurrencies. The paper also aims to examine the impact of hedonic…

Abstract

Purpose

The purpose of this paper is to investigate the determinants of users' intention to continue to invest in cryptocurrencies. The paper also aims to examine the impact of hedonic motivation and the legal environment on perceived value in cryptocurrencies.

Design/methodology/approach

A questionnaire was designed to obtain data from 258 respondents in UAE. The Structural Equation Modeling – Partial Least Squares (SEM-PLS) was used to evaluate the research model and test the hypotheses.

Findings

The results of smart PLS path analysis showed that perceived value, hedonic motivation, gambling attitude, and price volatility were significant determinants of the continued intention to invest in cryptocurrency. This study also revealed that hedonic motivation enhances perceived value and improves the perception of cryptocurrencies value from user's perspective.

Originality/value

This study provides new insights into the literature on cryptocurrencies adoption, and delivers advanced understanding about the determinants of user's intention to continue investing in cryptocurrencies. In addition, the study provides important practical implications for cryptocurrencies companies to promote this financial technology to users by enhancing the knowledge of policy makers about how investors think and get motivated towards a continued investment of cryptocurrencies.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 10 October 2023

Brad McKenna, Wenjie Cai and Hyunsun Yoon

Research into older adults' use of social media remains limited. Driven by increasing digitalisation in China, the authors focus on Chinese older adults (aged 60–75)’ use of…

Abstract

Purpose

Research into older adults' use of social media remains limited. Driven by increasing digitalisation in China, the authors focus on Chinese older adults (aged 60–75)’ use of WeChat.

Design/methodology/approach

This study used a qualitative interpretive approach and interviewed Chinese older adults to uncover their social practices of WeChat use in everyday life.

Findings

By using social practice theory (SPT), the paper unfolds Chinese older adults' social practices of WeChat use in everyday life and reveals how they adopt and resist the drastic changes in Chinese society.

Originality/value

The study contributes to new understandings of SPT from technology use by emphasising the dynamic characteristics of its three elements. The authors synthesise both adoptions and resistance in SPT and highlight the importance of understanding three elements interdependently within specific contexts, which are conditioned by structure and agency.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Open Access
Article
Publication date: 22 March 2024

Zuzana Bednarik and Maria I. Marshall

As many businesses faced economic disruption due to the Covid-19 pandemic and sought financial relief, existing bank relationships became critical to getting a loan. This study…

Abstract

Purpose

As many businesses faced economic disruption due to the Covid-19 pandemic and sought financial relief, existing bank relationships became critical to getting a loan. This study examines factors associated with the development of personal relationships of rural small businesses with community bank representatives.

Design/methodology/approach

We applied a mixed-method approach. We employed descriptive statistics, principal factor analysis and logistic regression for data analysis. We distributed an online survey to rural small businesses in five states in the United States. Key informant interviews with community bank representatives supplemented the survey results.

Findings

A business owner’s trust in a banker was positively associated with the establishment of a business–bank relationship. However, an analysis of individual trust’s components revealed that the nature of trust is complex, and a failure of one or more components may lead to decreased trustworthiness in a banker. Small businesses that preferred personal communication with a bank were more inclined to relationship banking.

Research limitations/implications

Due to the relatively small sample size and cross-sectional data, our results may not be conclusive but should be viewed as preliminary and as suggestions for future research. Bankers should be aware of the importance of trust for small business owners and of the actions that lead to increased trustworthiness.

Originality/value

The study extends the existing knowledge on the business–bank relationship by focusing mainly on social (instead of economic) factors associated with the establishment of the business–bank relationship in times of crisis and high uncertainty.

Details

Journal of Small Business and Enterprise Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1462-6004

Keywords

Article
Publication date: 21 February 2024

Jiang Jiang, Eldon Y. Li and Li Tang

Trust plays a crucial role in overcoming uncertainty and reducing risks. Uncovering the trust mechanism in the sharing economy may enable sharing platforms to design more…

Abstract

Purpose

Trust plays a crucial role in overcoming uncertainty and reducing risks. Uncovering the trust mechanism in the sharing economy may enable sharing platforms to design more effective marketing strategies. However, existing studies have inconsistent conclusions on the trust mechanism in the sharing economy. Therefore, this study aims to investigate the antecedents and consequences of different dimensions of trust (trust in platform and trust in peers) in the sharing economy.

Design/methodology/approach

First, we conducted a meta-analysis of 57 related articles. We tested 13 antecedents of trust in platform (e.g. economic benefits, enjoyment, and information quality) and eight antecedents of trust in peers (e.g. offline service quality and providers’ reputation), as well as their consequences. Then, we conducted subgroup analyses to test the moderating effects of economic development level (Developed vs Developing), gender (Female-dominant vs Male-dominant), platform type (Accommodation vs Transportation), role type (Obtainers vs Providers), and uncertainty avoidance (Strong vs Weak).

Findings

The results confirm that all antecedents and consequences significantly affect trust in platform or peers to varying degrees. Moreover, trust in platform greatly enhances trust in peers. Besides, the results of the moderating effect analyses demonstrate the variability of antecedents and consequences of trust under different subgroups.

Originality/value

This paper provides a clear and holistic view of the trust mechanism in the sharing economy from an object-based trust perspective. The findings may offer insights into trust-building in the sharing economy.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 20 July 2023

Wilson Ozuem, Michelle Willis, Silvia Ranfagni, Kerry Howell and Serena Rovai

Prior research has advanced several explanations for social media influencers' (SMIs’) success in the burgeoning computer-mediated marketing environments but leaves one key topic…

Abstract

Purpose

Prior research has advanced several explanations for social media influencers' (SMIs’) success in the burgeoning computer-mediated marketing environments but leaves one key topic unexplored: the moderating role of SMIs in service failure and recovery strategies.

Design/methodology/approach

Drawing on a social constructivist perspective and an inductive approach, 59 in-depth interviews were conducted with millennials from three European countries (Italy, France and the United Kingdom). Building on social influence theory and commitment-trust theory, this study conceptualises four distinct pathways unifying SMIs' efforts in the service failure recovery process.

Findings

The emergent model illustrates how source credibility and message content moderate service failure severity and speed of recovery. The insights gained from this study model contribute to research on the pivotal uniqueness of SMIs in service failure recovery processes and offer practical explanations of variations in the implementation of influencer marketing. This study examines a perspective of SMIs that considers the cycle of their influence on customers through service failure and recovery.

Originality/value

The study suggests that negative reactions towards service failure and recovery are reduced if customers have a relationship with influencers prior to the service failure and recovery compared with the reactions of customers who do not have a relationship with the influencer.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

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