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The increased interest among academicians to explore more about tax management behavior is evident in the literature on corporate tax avoidance. This paper aims to illustrate the multiple aspects that influence the tax avoidance behavior of corporations and its impacts through the systematic review method.

This study used “Tax Avoidance” OR “Tax Aggressiveness” OR “Tax Planning” as search strings to extract the relevant literature from the Scopus database. This study is a comprehensive analysis of existing literature on corporate tax avoidance behavior. Further, the keyword network analysis has been used to find out the most explored and dry research areas related to corporate tax avoidance behavior using VOSviewer software.

The study finds that taxation decision is an important managerial decision. Managers adopt tax avoidance tactics to boost postax profits to meet the shareholders’ expectations, particularly of risk-averse shareholders, and sometimes for their benefit also. With this, this study also finds that firms’ characteristics, political connections and corporate social responsibility activities also impact taxation decisions. In addition, the study identifies that tax-avoiding behavior has a contradictory impact on firm value, market growth and corporate transparency disclosure decisions.

The study assists the researchers by providing a brief overview of tax avoidance behavior, for corporates in understanding the implications of tax avoidance, and for policymakers to fix the taxation loopholes and bring necessary tax reforms.

This study adds to the existing literature by providing a thorough overview of theories, determinants and outcomes of corporate tax avoidance behavior.

The purpose of this study is to examine the influence of key hotel attributes on the room rates of selected hotels in the Greater Gaborone Region, Botswana.

Using hedonic pricing analysis, the effect of eight attributes collected from 80 standard double rooms on Booking.com in the area was analysed using quantile regression.

The estimated results from quantile regression suggested the importance of the 10th quantile as the best predictor of hotel room price distribution. Overall, the presence of a fitness centre and the availability of meeting and conference facilities were positively significant for the lowest- and premium-priced hotels, respectively.

The study advanced the literature in hedonic pricing models by confirming the applicability of hotel room rate attribute research in unexplored environments.

Hotel managers should be aware of the influence of key attributes, such as meeting and conference space availability and locational factors, on the pricing decisions of room rates in the Greater Gaborone Region. The study also presented opportunities for business-to-business marketing between hotel and tour operators in the region.

The study is one of the few that uses quantile regression in the hedonic pricing analysis of hotel room rates.

This study aims to research the development trend, research status, research results and existing problems of the steel–concrete composite joint of railway long-span hybrid girder cable-stayed bridge.

Based on the investigation and analysis of the development history, structure form, structural parameters, stress characteristics, shear connector stress state, force transmission mechanism, and fatigue performance, aiming at the steel–concrete composite joint of railway long-span hybrid girder cable-stayed bridge, the development trend, research status, research results and existing problems are expounded.

The shear-compression composite joint has become the main form in practice, featuring shortened length and simplified structure. The length of composite joints between 1.5 and 3.0 m has no significant effect on the stress and force transmission laws of the main girder. The reasonable thickness of the bearing plate is 40–70 mm. The calculation theory and simplified calculation formula of the overall bearing capacity, the nonuniformity and distribution laws of the shear connector, the force transferring ratio of steel and concrete components, the fatigue failure mechanism and structural parameters effects are the focus of the research study.

This study puts forward some suggestions and prospects for the structural design and theoretical research of the steel–concrete composite joint of railway long-span hybrid girder cable-stayed bridge.

This study investigates the relationships among digital transformation, technological innovation, industry–university–research collaborations and labor income share in manufacturing firms.

The relationships are tested using an empirical method, constructing regression models, by collecting 1,240 manufacturing firms and 9,029 items listed on the A-share market in China from 2013 to 2020.

The results indicate that digital transformation has a positive effect on manufacturing companies’ labor income share. Technological innovation can mediate the effect of digital transformation on labor income share. Industry–university–research cooperation can positively moderate the promotion effect of digital transformation on labor income share but cannot moderate the mediating effect of technological innovation. Heterogeneity analysis also found that firms without service-based transformation and nonstate-owned firms are better able to increase their labor income share through digital transformation.

This study provides a new path to increase the labor income share of enterprises to achieve common prosperity, which is important for manufacturing enterprises to better transform and upgrade to achieve high-quality development.

The purpose of this paper is to examine the impacts of farmland renting-in on planted grain acreage.

A survey data of five counties were analyzed with the two-stage ordinary least squares model.

Households renting-in land trended to plant more maize, and the more land was rented by a household the more maize was planted, while wheat acreage showed non-response to farmland renting-in.

Overall, the analysis suggests that policy makers should be prepared for different changing trends of grain crop acreage across the nation as farmland transfer continues. Future research should pay attention to the effect of farmland transfer on agricultural productivity and rural household income growth.

As the Chinese Government is promoting larger-scale and more mechanized farms as a way of protecting grain security, it is important to understand whether farmland renting-in will reduce planted grain acreage. This study provides empirical evidence showing the answer to that question may differ across different regions and depend on the particular grain crop in question.

Artificial intelligence (AI)-based chatbots have brought unprecedented business potential. This study aims to explore consumers' trust and response to a text-based chatbot in e-commerce, involving the moderating effects of task complexity and chatbot identity disclosure.

A survey method with 299 useable responses was conducted in this research. This study adopted the ordinary least squares regression to test the hypotheses.

First, the consumers' perception of both the empathy and friendliness of the chatbot positively impacts their trust in it. Second, task complexity negatively moderates the relationship between friendliness and consumers' trust. Third, disclosure of the text-based chatbot negatively moderates the relationship between empathy and consumers' trust, while it positively moderates the relationship between friendliness and consumers' trust. Fourth, consumers' trust in the chatbot increases their reliance on the chatbot and decreases their resistance to the chatbot in future interactions.

Adopting the stimulus–organism–response (SOR) framework, this study provides important insights on consumers' perception and response to the text-based chatbot. The findings of this research also make suggestions that can increase consumers' positive responses to text-based chatbots.

Extant studies have investigated the effects of automated bots' attributes on consumers' perceptions. However, the boundary conditions of these effects are largely ignored. This research is one of the first attempts to provide a deep understanding of consumers' responses to a chatbot.

Milk is one of the most produced, consumed and protected agricultural commodities worldwide. The purpose of this paper is to assess how trade-opening policies can foster food security in the Chinese milk sector.

The empirical evidence proposed in our paper is based on time series data from the National Bureau of Statistics of China (2019) and FAOSTAT (2020). Differences in income elasticity between urban and rural areas are estimated by OLS regressions. The data also provide empirical evidence to assess to what extent and to which countries China is resorting to meet its growing demand.

Per-capita milk consumption of Chinese is rising. The authors’ estimates show that milk income elasticity is higher in rural areas. China is also progressively increasing its dependence on imports. Producers who benefit the most are those from countries implementing trade-opening policies.

Other methods could be applied, by way of example, the gravitational model.

Trade agreements and the removal of barriers could be effective responses to protectionist pressures and to food security concerns.

The case examined is of particular interest as it intervenes on food security and safety.

The paper adds value and evidence to the effects of trade on food security in a country with limited and exploited natural resources addressing a health emergency and environmental concerns.

In the presence of coronavirus disease 2019 (COVID-19), due to the social distance restriction, consumers' regular consumption behaviors and patterns have been changing fundamentally. Thereafter, an innovative group buying model has emerged and developed explosively with a specific focus on consumer's location, known as community-based group buying (CGB). The purpose of this paper is to investigate the transfer mechanism of user's trust in dyadic contexts of social and commercial role-playing in the CGB program.

This study adopts an empirical research method, with an online and offline questionnaire survey, a total of 382 responses have been obtained. Then, both descriptive analysis and hierarchical regression analysis are conducted to explore the dual roles of group leader and its corresponding effects on consumers' trust (i.e. emotional trust and behavioral trust) and engagement actions (i.e. purchase and share) in the CGB program.

Results indicate that resident's trust and their perception of group leader's friend role can positively enhance their engagement actions in the CGB programs. Meanwhile, for the purpose of profit maximization, the group leader is more willing to play a friend role in transactions no matter whether the role conflict exists.

Research findings provide some managerial insights for CGB platform on the selection and training of group leaders and the incentive mechanism design.

This paper describes the parent–child relationships of upper-middle-class Chinese parents and their adolescent children who were “parachuted” to the United States for private high schools. With parents remaining in China and children in the United States, thousands of miles away, such a transnational educational arrangement complicates the already volatile parent–child relationships during the adolescent years. Through ethnographic interviews of 41 students and 33 parents, I demonstrate different forms of child–parent relationships in a transnational education setting: those who found that the further physical and temporal distance has brought the parent–child relationship closer through frequent communications, children who experienced “accelerated growth” yet questioned the necessity, and delicate parent–child relationships due to increasing transnational cross-cultural or intergenerational differences. These types of parent–child relationships are not comprehensive of all the lived experiences of the “parachute generation,” yet they shed new light on transnational education and the unintended emotional dimensions of educational migration. In a transnational context for an economically well-off group, parental absence or separation of children and parents is no longer a clear-cut concept and has different layers of meanings, taking into account the frequency of communication, duration of spring and winter breaks and the existence of third-party agents such as for-profit intermediaries (or educational consultants) and host families. The diverse patterns of parent–child relations reveal the heterogeneity and complexities of “doing family” across geographic spaces and global educational hierarchies, as well as the roles of communication technologies, the tempo of mobilities and educational intermediaries.