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This paper aims to examine whether variations in country-specific business integrity (BI) and firm-specific environmental, social and governance (ESG) dimensions can explain variations in earnings quality (EQ) in Northern and Southern EU civil law countries.

Regarding EQ, the analysis builds on the “small gain, small loss” (SGSL) model of Burgstahler and Dichev (1997) and Burgstahler and Chuk (2015). The authors explain SGSL with the BI. Southern Europe or “Club Med” is typically associated with a less rigorous institutional regime than Northern Europe.

Results evidenced higher EQ in the Northern EU compared with the Southern EU. Furthermore, EQ is explained successfully with the Business Integrity Index (BII) and ESG. The results suggest that BII and ESG represent different dimensions, and, therefore, both should be included in the models explaining EQ.

The results show that the Northern EU civil law countries have higher EQ compared with the Southern EU civil law countries. The difference is explained by the BII variable. For the Southern EU, legislators and other public policy decision-makers should build up and apply tools to limit and fight corruption in those jurisdictions. The impactful elimination of corruption would, in turn, establish a firmer basis to foster ethical behavior and financial market sophistication developments.

The study offers additional insights on the determinants of EQ in the EU civil law countries. The prior literature has argued that, categorically, in common law countries firms engage in higher-quality reporting than those in civil law countries. The results evidence that EQ varies within the EU civil law countries; that is, a country’s BI and firm-specific ESG contribute to the explanation for EQ. A more specific explanation for the reasons in the EQ “within” civil law jurisdictions could be related to legislators and other public policy decision-makers in charge of establishing regimes and public policies supporting high-quality accounting.

This study aims to conduct a bibliometric analysis on “intertemporal choice” behavior of individuals from journals in the Scopus database between 1957 and 2023. The research covered the data on the said topic since it first originated in the Scopus database and carried out performance analysis and content analysis of papers in the business management and finance disciplines.

Bibliometric analysis, including science mapping and performance analysis, followed by content analysis of the papers of identified clusters, was conducted. Three clusters based on cocitation analysis and six themes (three major and three minor) were identified using the bibliometrix package in R studio. The content analysis of the papers in these clusters and themes have been discussed in this study, along with the thematic evolution of intertemporal choice research over the period of time, paving a way for future research studies.

The review unpacks publication and citation trends of intertemporal choice behavior, the most significant authors, journals and papers along with the major clusters and themes of research based on cocitation and degree of centrality and relevance, respectively, i.e. discounting experiments and intertemporal choice, impulsivity, risk preference, time-inconsistent preference, etc.

Over the past years, the research on “intertemporal choice” has flourished because of the increasing interest of researchers and scholars from different fields and the dynamic and pervasive nature of this topic. The well-developed and scattered body of knowledge on intertemporal choice has led to the need of applying a bibliometric analysis in the intertemporal choice literature.

This study aims to provide a more complete picture of blockchain development by combining numerous methodologies with diverse data sources, such as academic papers and news articles. This study displays the developmental status of each subject based on the interrelationships of each topic cluster by analyzing high-frequency keywords extracted from the collected data. Moreover, applying above methodologies will help understanding top research topics, authors, venues, institutes and countries. The differences of blockchain research and new are identified.

To identify and find blockchain development linkages, researchers have used search terms such as co-occurrence, bibliographic coupling, co-citation and co-authorship to help us understand the top research topics, authors, venues, institutes and countries. This study also used text mining analysis to identify blockchain articles' primary concepts and semantic structures.

The findings show the fundamental topics based on each topic cluster's links. While “technology”, “transaction”, “privacy and security”, “environment” and “consensus” were most strongly associated with blockchain in research, “platform”, “big data and cloud”, “network”, “healthcare and business” and “authentication” were closely tied to blockchain news. This article classifies blockchain principles into five patterns: hardware and infrastructure, data, networking, applications and consensus. These statistics helped the authors comprehend the top research topics, authors, venues, publication institutes and countries.

Since Web of Science (WoS) and LexisNexis Academic data are used, the study has few sources. Others advise merging foreign datasets. WoS is one of the world's largest and most-used databases for assessing scientific papers.

This study has several uses and benefits. First, key concept discoveries can help academics understand blockchain research trends so they can prioritize research initiatives. Second, bibliographic coupling links academic papers on blockchain. It helps information seekers search and classify the material. Co-citation analysis results can help researchers identify potential partners and leaders in their field. The network's key organizations or countries should be proactive in discovering, proposing and creating new relationships with other organizations or countries, especially those from the journal network's border, to make the overall network more integrated and linked. Prominent members help recruit new authors to organizations or countries and link them to the co-authorship network. This study also used concept-linking analysis to identify blockchain articles' primary concepts and semantic structures. This may lead to new authors developing research ideas or subjects in primary disciplines of inquiry.

Ethical issues surround and permanently reside in the discipline of marketing and have been examined within multiple schools of thought. However, despite the prevalence of the topic and significant scholarly attention and theoretical development since the 1980s, the Hunt–Vitell general model has not been subject to a substantial revision in decades. This paper aims to undertake the significant task of augmenting and advancing the general theoretical framework of marketing ethics through a number of revisions.

This paper synthesizes the conceptual and empirical work on marketing ethics to date to extend the seminal Hunt and Vitell (1986, 2006) model of marketing ethics.

The revised model expands upon the Hunt–Vitell model by incorporating additional factors that influence ethical decision-making in marketing. Key additions include cultural orientation, socialization, individual characteristics (relativism, demographics, goals, position), means, contracts, consumer sovereignty, self-respect, respect from others and context. These additions create a more comprehensive framework for understanding ethical behavior in marketing, enhancing the model’s validity and applicability.

The paper offers numerous research avenues, including: 1. Examining how marketers and entrepreneurs make decisions, focusing on the alignment of their processes with ethical principles. 2. Revisiting research on gender and ethics, exploring the interplay of various social identities in ethical decision-making. 3. Developing new measures for personality traits like idealism and relativism within marketing and entrepreneurship contexts. 4. Investigating the impact of information availability and different types of information on consumer perceptions and ethical behavior. 5. Exploring the disconnect between ethical orientations of marketing managers and consumers. 6. Examining the influence of socialization processes on ethical orientations. 7. Incorporating psychological constructs like self-respect and desire for respect into models of ethical decision-making. 8. Conducting context-specific research to understand the relationship between ethical judgment and action. 9. Empirical testing using both vignettes and structural equation modeling to validate the model and explore its implications for both marketers and consumers, especially in the context of brand activism and public relations crises.

Practitioners should be mindful of how their actions and intentions influence ethical judgments. They should integrate ethical considerations into all aspects of business, including CSR initiatives and training. Promoting diversity and transparency fosters ethical decision-making and builds trust with consumers. Entrepreneurs should model ethical behavior, create an ethical culture and provide clear information about their practices.

The revised model highlights the significant social implications of ethical decision-making in marketing and entrepreneurship. By considering not only the outcomes but also the means used to achieve them, businesses can avoid negative impacts on society. This includes prioritizing transparency, fairness and responsible practices. Understanding the influence of cultural, individual and contextual factors on ethical behavior can lead to more ethical business practices, ultimately contributing to a more just and sustainable society.

The revised model constitutes a meaningful improvement to the seminal Hunt–Vitell general model of marketing ethics. Seven new research propositions, a simplified measurement model, research and practitioner implications and an Appendix that offers an overview of four decades of marketing ethics research are also provided.

The research purpose had been to investigate the dominant factors that influenced the success of the development of entrepreneurship courses in cultivating entrepreneurial mindsets and entrepreneurial skills into educational frameworks in universities.

The case study used in-depth interviews with key stakeholders from Indonesian universities, complemented by applying fuzzy logic as a supportive tool to analyse and interpret the complex, often ambiguous data. This method allowed for a comprehensive understanding of the internal and external factors that affected the development and effectiveness of entrepreneurship courses.

The study found that successful entrepreneurship courses in Indonesian universities rely on a well-structured curriculum, strong institutional support, cultural influences and practical experience. Qualitative interviews revealed that integrating theory with hands-on learning, financial and mentorship support, and fostering a supportive entrepreneurial culture was key to fostering entrepreneurial mindsets.

The findings provide valuable insights into enhancing the university entrepreneurship ecosystem in Indonesia. These findings built for a holistic approach that included curriculum development, practical experience and ecosystem support to cultivate future entrepreneurs.

This study provides a unique qualitative perspective on the development of entrepreneurship courses in Indonesian universities. It utilizes in-depth interviews to uncover the nuanced, contextual factors influencing success. By highlighting the roles of curriculum, institutional support, cultural influences and practical experience, this research offers valuable insights into enhancing entrepreneurial education through a comprehensive, qualitative lens.