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This research investigates the effect of accessibility to points of tourist interest (buffer) and direct and indirect spatial spillover effects of agglomeration economies on tourism industry revenues in Spain.

Data were collected from the Bureau van Dijk's (BvD) Orbis global database. The data were analysed using a spatial econometric model and the Cobb–Douglas production function.

This study reveals that hotels located inside the buffer zone of points of tourist interest achieve better economic outcomes than hotels located outside the buffer. Furthermore, the results show that there is a direct and indirect spatial spillover effect in the hotel industry.

The results provide valuable information for identifying areas where the agglomeration of hotels will produce a spillover effect on hotel revenue and the area of influence of location characteristics. This information is relevant for hotels already established in a destination or when seeking a location for a new hotel.

The results of this study can help city planners in influencing the distribution of hotels to fit desired patterns and improve an area's spatial beauty.

The paper provides insights into how investment, structural characteristics, reputation and location affect hotel revenue.

Entrepreneurship and the disciplines of science, technology, engineering and mathematics (STEM) are considered important drivers of innovation. At the same time, the representation of women entrepreneurs in STEM remains low. Despite this disparity, a number of women still choose to start ventures and persist in pursuing their innovations in STEM. This study aims to examine the motivational factors that drive women entrepreneurs to approach and consistently pursue their innovations and ventures in STEM.

Drawing on the concept of the heterogeneity of motivational factors (Graham and Bonner, 2022) and Social Cognitive Theory (Bandura, 1986, 2001; Wood and Bandura, 1989), 24 semi-structured interviews were conducted with women entrepreneurs in STEM. This approach allowed for an in-depth exploration of the heterogeneous motivational factors influencing women entrepreneurs in STEM.

The motivations of women entrepreneurs in STEM are multifaceted, interrelated and dynamic. They encompass personal and cognitive, behavioral and environmental factors and partly change over time. This study reveals two levels of heterogeneity: the heterogeneity of women entrepreneurs’ entrepreneurial motivations, and the within-context heterogeneity of women entrepreneurs in STEM themselves.

This study addresses the need for a deeper understanding of women entrepreneurs in STEM. By focusing on nuanced aspects of entrepreneurial motivations that are often overlooked in the existing literature, this research provides valuable insights and discusses implications for theory, policy and education.

There will probably be nine billion people on the earth by 2050, meaning food consumption will rise dramatically. Pakistan, the fifth most populous nation in the world, is rapidly expanding its population, making it difficult for the nation to sustain its food supply. Unfortunately, the country's focus on ensuring food security has not kept up with the demographic shifts in its population. However, innovative solutions are sorely needed in the face of several worldwide problems, especially in the crucial agriculture sector. This underscores the need to integrate sustainable financial practices. Considering these circumstances, this research thoroughly examines the intricate relationship inside Pakistan between financial stability (FS), agricultural subsidies, and productivity. Acknowledging the underlying intricacies and asymmetries at work, this study aims to analyze the complex relationships influencing the nation's agricultural production.

The research tries to shed light on the subtle processes at the intersection of financial stability, agricultural subsidies, and agricultural productivity through a comprehensive investigation of these multiple challenges. A non-linear autoregressive distributive lag (NARDL) technique is used, using a dataset from 1980 to 2022.

The results show that FS has a mixed impact on agricultural productivity, both positive and negative. Increasing FS_POS has a beneficial influence on agricultural output, linked to a notable 1.404% increase in output. On the other hand, increasing FS_NEG causes a significant 11.441% decrease in agricultural output, demonstrating its negative impact on output. Subsidies for agriculture also have asymmetric impacts; SUB_POS and SUB_NEG influence variations in agricultural productivity. A substantial 2.414% rise in agricultural output is shown by SUB_POS, demonstrating its noteworthy beneficial influence. Conversely, SUB_NEG adds a relatively small increase of 1.659% in agricultural output. However, the different amounts of each person's contribution show how subtle their effects are.

The current study is limited to the relationship between financial stability, agricultural subsidies, and agricultural productivity, considering the inherent complexity and asymmetries at work in Pakistan only. Further studies are required in Asian markets to have a bigger picture of the agricultural sector.

Considering these critical empirical findings, the report recommends strategic strategies to promote long-term agricultural growth in Pakistan. These include providing integrated financial services customized to farmers' needs, such as credit, insurance, and savings alternatives. Transparency and efficiency in procedural frameworks and the formation of efficient public-private partnerships should be prioritized. Furthermore, improving agricultural subsidy schemes emerges as a crucial priority. Targeting marginalized farmers more effectively and optimizing distribution through transparent, digitally driven systems can significantly improve program performance.

Despite the government’s efforts to protect domestic industries from foreign competition through tariffs, the industrial sector’s contribution to GDP continued to decline in Nigeria. Based on the scenario, this study assessed the symmetric and asymmetric effects of tariffs on industrial performance in Nigeria for the period 1988–2021. Tariff was captured with a tariff rate applied to the weighted mean of all products, while industry value added as a percent of GDP was used as a proxy for industrial performance.

Linear and nonlinear ARDL techniques were used for the analysis.

The symmetric (linear ARDL) results revealed that tariffs have a significant positive effect on industrial performance in both the short and long term. The asymmetric (nonlinear ARDL) results showed that a long-term asymmetry exists between tariffs and industrial performance. It revealed positive effects on industrial performance for both positive and negative tariff changes, with the negative change having a greater impact.

Generally, the results showed that the use of tariffs to protect domestic industries in Nigeria promotes industrial performance. The implication is that the declining contribution of the industrial sector to GDP in Nigeria is not a result of the tariff policy. It shows that the government should look beyond tariff policy to enhance the industrial contribution to GDP.

Nigeria should exercise caution in using tariff policies to protect domestic industries to avoid retaliation from their trade partners that could reverse the positive impacts.

This study explores the factors that influence platform-to-platform cooperation (PPC) and designs a theoretical framework for platform research.

This multi-case study includes a combination of exploratory and explanatory case studies.

From the internal factor perspective, channel integration capability, technology-based order matching capability and service innovation capability positively affects the PPC. From the perspective of external factors, the impact of a new platform entry on the PPC depends on market power and complementarities between platforms in the supply and value chains. Diversity of demand also has a positive effect on the PPC, which is moderated by network externalities. It is worth noting that the incumbent platform prefers to diversify its services for collaborating platforms with a higher level of cooperation. In addition, the higher diversity of demand, the stronger the service innovation capability, which indirectly impacts cooperation positively.

The PPC has gained immense popularity in recent years. However, no scholars have investigated the factors influencing the PPC decisions, which warrants further exploration. This study sheds light on the factors and mechanisms that influence the PPC from both internal and external perspectives.

The purpose of this study is to explore the impact of perceived experience with ChatGPT on online consumers' information searching behavior. The study also examines the moderating effects of those relationships.

Primary data were collected through an online survey. In total, 370 eligible responses were received. This study applied partial least squares structural equation modeling (PLS-SEM) for data analysis.

The findings demonstrate that both perceived personalization and perceived relevance have a direct impact on online consumers' information searching behaviors. Additionally, the results also indicate that perceived accuracy and perceived convenience lead to positive online consumers' information searching behavior. Moreover, age and gender and education level play moderating mechanisms in this relationship.

Overall, the conclusions of this study provide valuable insights into the potential of ChatGPT to improve online consumers behavior. However, there are still many unanswered questions about the impact of ChatGPT on consumers' experience. Future research is needed to explore these questions and to further our understanding of the potential of ChatGPT to revolutionize online information searching and digital marketing.

To the best of the authors’ knowledge, this paper is the first of its kind to highlight the impact of perceived experience with ChatGPT on online consumers' information searching behavior of its extensive use in scientific research and academic work. The importance of this study lies in the fact that it presents the behaviors concerns and future fears of people in academia as they cope with and deal with the inevitable reality of artificial intelligence (AI) language models such as ChatGPT.

The information and communications technology (ICT) industry is revolutionizing the world. However, achieving net zero emissions and sustainable development goals is equally important. This study uses intellectual capital-based and natural resource-based theories to determine whether green information technology capital (GITC) mediates the relationship between corporate social responsibility (CSR) and environmental performance. The role of the top management teams (TMT) green commitment as a moderator between CSR and GITC is also hypothesized.

Data were collected using multi-wave and multi-respondent strategies from 275 ICT firms to examine these relationships. Structural equation modeling was used for analysis.

The findings demonstrate that CSR significantly and positively impacts environmental performance, with GITC significantly mediating this relationship. Furthermore, the statistical results confirm that TMT’s green commitment significantly strengthens the connection between CSR and GITC.

The significance of TMT’s green commitment as a boundary condition that enhances the effectiveness of strategically aligned CSR practices provides novel theoretical insights to extend the CSR literature. Additionally, it offers practical implications for the managers of ICT firms, which are discussed in detail.

This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research.

Using a combination of PRISMA systematic literature review methods and research profiling, the study collects a sample frame consisting of 278 articles published in peer-reviewed academic journals from 1970 to 2023. The articles were analysed to identify key authors of accounting ethics education research, the institutions conducting this research and the journals publishing this research.

The results indicate that research in accounting ethics education is not dominated by any single institution but is distributed across 225 institutions in 36 countries, with a significant concentration in the United States. Additionally, most articles were published in accounting or business journals, rather than in education-focused journals.

The findings provide insights into the ranking of researchers in accounting ethics education and establish benchmarks among the institutions involved in this research area. Further studies could explore the implications of these findings on future research directions.

This study offers valuable information for academics and institutions seeking to understand the landscape of accounting ethics education research and highlights areas for potential collaboration and development.

This paper addresses a gap in the literature by providing a comprehensive synthesis of the existing research on accounting ethics education and the scholarly community surrounding it.

The study of mindfulness is still shown to be of interest in different aspects of organisations and/or businesses. Therefore, this study aims to present an integrative, multi-level model of mindfulness based on a holistic approach that can contribute to better governance practices and lead to competitive advantages.

To fulfil this aim, an extensive integrative review of the literature, from the main articles about this topic, was made.

This study shows that the concept of mindfulness, a conscious presence or full attention and its relation with organisations or firms’ personal, behavioural and social characteristics, in the current context of great adversity, uncertainty and unpredictability, is of interest at the individual, organisational and social level.

This conceptual study has important implications for both practice and theory. It demonstrates that mindfulness significantly impacts the manager/business person’s ecosystem at the individual, organisational and social levels, particularly in relation to Sustainable Development Goals.

This study introduces a comprehensive theoretical model that explains this relationship and organises information from a multi-level perspective. This approach can contribute to the advancement of theory by clarifying and discussing the role of mindfulness at the individual, organisational and societal levels. It also identifies opportunities and outlines future research directions, aiming to promote more sustainable development.

In recent years, the global focus has increasingly shifted toward the adoption of electric vehicles (EVs) due to growing concerns about environmental sustainability and the imperative of reducing greenhouse gas emissions. The transportation sector, a significant contributor to air pollution and climate change, faces increasing pressure to embrace EVs as a solution. However, the resistance exhibited by customers toward adopting new technology poses a substantial obstacle to the widespread adoption of EVs. Drawing on the link between theory of reasoned action (TRA) and self-congruity theory, this research aims to determine the factors that affect the customer intention toward EV.

The research conducts a questionnaire collecting 950 respondents from the Egyptian market. The research used primary quantitative data from online and self-administered questionnaires.

The findings indicated that green trust, price sensitivity and reliability have a positive impact on customer’s intention. However, self-image congruence was not affecting customer intention. For the moderating role of financial self-efficacy, it is affecting the relationship between price sensitivity and customer’s purchase intentions toward EV.

This research will expand the theory by conceptualizing its abstract notions through research variables and implementing them in the Egyptian market. Furthermore, it links the two distinct theories. This knowledge can be utilized by policymakers and stakeholders to expedite the adoption of EVs in the Egyptian market.

This study presents a conceptual framework for managers and policymakers about the factors that affect the customer to buy EVs, since the international organizations emphasize eco-friendly transportation systems.