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This paper empirically examines how tax haven use affects classification shifting by public and private UK firms.

The authors conduct multivariate regression analyses of classification shifting on proxies of tax haven use for a broad sample of UK non-financial public and private firms from 2010 to 2018. An array of additional tests is conducted to ensure the robustness of the findings.

Firms using tax havens engage in more classification shifting relative to those that do not. The result is concentrated for public firms. While private firms’ classification shifting is generally pronounced, it appears unaffected by tax haven use. The findings suggest that the use of tax havens facilitates public firms’ classification shifting due to the lower institutional environment quality of these jurisdictions. In addition, classification shifting may be a less costly earnings management device for public firms using tax havens due to their political sensitivity.

The study highlights the need for regulatory intervention to constrain classification shifting, especially when firms use tax havens. It also calls for further scrutiny by auditors and financial analysts on the classification of income statement items.

While prior research focuses on accrual and real earnings management by public firms, this study investigates the consequences of using tax havens on classification shifting, a largely underexplored but heavily exploited earnings management strategy. Differences between public and private firms are also tested. Overall, this study offers an advanced understanding of how a firm’s institutional and political environments influence its financial reporting.

Using listed firms domiciled in the founding BRICS countries, i.e. Brazil, Russia, India, China and South Africa, this study empirically examines the impact of corporate social responsibility (CSR) engagement on the degree of tax avoidance.

Data used in this study is sourced from the EIKON database, where CSR variables, i.e. the scores of social and environmental pillars, are extracted from ASSET4, and accounting variables are sourced from Worldscope. The authors use a series of fixed effects regression models as the baseline approach to test the hypotheses. In addition, the 2SLS regression model is used to address endogeneity issues.

Their results show that firms domiciled in BRICS countries do not use CSR strategically as “a tool” to legitimate themselves, manage their risks or minimize public scrutiny from their tax avoidance behavior, but that they develop a culture of tax compliance and CSR engagement as a complementary strategy, promising ethical conduct to external audiences and committing to serving the interests of all stakeholders.

This study incrementally contributes to the extant literature on the link between tax avoidance and CSR engagement by offering evidence from dominant emerging markets, where the institutional factors differ considerably from those of developed countries. Furthermore, they provide essential insights for policymakers that including responsible tax payment as part of the global CSR agenda may motivate firms to align their behaviors to tax payment.

The purpose of the paper is to investigate the marketing and communication activities carried out by small management consulting firms and how they relate to customers.

After the framing of the literature on the subject, the study is based on the results of a survey carried out through an online questionnaire. The sample under investigation is represented by 914 small consulting firms located in central Italy.

Results show that half of the sample carried out marketing and communication activities, mainly through the website and social media, while others participating in events as speakers at conferences. It also emerges that management consulting firms carry out activities aimed at maintaining relationship with customers even if they do not invest time in market research in order to find potential and new clients.

The study suggests that management consulting firms should adopt a systematic and strategic approach to communication and should develop a complete and integrated digital communication strategy, as well as to rethink the consulting business model.

There are no previous studies that provide insight into the everyday practice of marketing and communication of small management consulting services in today's dynamic and changing economic environment.

Green banking has evolved in the financial sector to reduce the negative impact of economic progress. However, customers’ behavior remains indifferent towards bank’s green initiatives across nations. Therefore, this study examines the various factors affecting the behavior of Indian banking customers towards green banking by extending the theory of planned behavior (TPB).

The study employed a quantitative research approach and distributed a self-administered questionnaire. Data from the 293 green banking service users in India’s Delhi-National Capital Region (NCR) have been collected using purposive and snowball sampling techniques. SPSS 26 and SmartPLS 3 were used to analyze data.

The findings explained that environmental concern substantially predicts customer attitude, subjective norms and perceived behavior control towards green banking. Moreover, all the constructs within the TPB model were found to substantially impact customers’ inclination to adopt green banking, thereby leading to actual behavior.

Academically, the findings have broadened the TPB model’s application by adding a new construct in the context of green banking while confirming its applicability. Practically, it advises financial regulators and banking personnel to prioritize establishing a conducive environment for customers, characterized by the accessibility of green banking services under favorable conditions and at affordable rates.

The study enhanced the understanding towards green banking by correlating different variables and extending the TPB model using SmartPLS 3 in the domain of green banking.

The purpose of the paper is to analyze the supply and demand of marketing and communication consulting services and evaluate actual and perceived gaps.

The paper uses two different datasets to assess the gap. The supply database comes from desk research carried out in the province of Bergamo (n. 159 consulting agencies). The demand dates are the results of 100 structured interviews with local companies that requested marketing and communication consulting services both inside and outside the province.

Findings show that there is no significant shortage in local service supply. Nonetheless, a limited gap exists between the provision of specific services and their overall quality. Conversely, the perceived gap is wider, leading to an impression of scarce availability – a notion disproven by the analysis of the actual supply.

The study suggests that local agencies may overcome their “myopic” attitude and need to increase their visibility, competencies and expertise by investing in these areas and improving networking.

There are no previous studies that compare the supply and demand for marketing and communication consulting services. The paper also provides insights into actual and perceived gaps in a hypercompetitive environment.

Through its advanced computational capabilities, cyber–physical systems (CPS) proffer solutions to some of the cultural challenges plaguing the effective delivery of facilities management (FM) mandates. This study aims to explore the drivers for the uptake of CPS for FM functions using a qualitative approach – the Delphi technique.

Using the Delphi technique, the study selected experts through a well-defined process entailing a pre-determined set of criteria. The experts gave their opinions in two iterations which were subjected to statistical analyses such as the measure of central tendency and interquartile deviation in ascertaining consensus among the experts and the Mann–Whitney U test in establishing if there is a difference in the opinions given by the experts.

The study’s findings show that six of the identified drivers of the uptake of CPS for FM were attributed to be of very high significance, while 12 were of high significance. Furthermore, it was revealed that there is no significant statistical difference in the opinions given by experts in professional practice and academia.

The study’s outcome provides the requisite insight into the propelling measures for the uptake of CPS for FM by organisations and, by extension, aiding digital transformation for effective FM delivery.

To the best of the authors’ knowledge, evidence from the literature suggests that no study has showcased the drivers of the incorporation of CPS for FM. Hence, this study fills this gap in knowledge by unravelling the significant propelling measures of the integration of CPS for FM functions.

This study aims to examine attitude, perceived behavioral and religiosity that influence Muslim consumers’ intention in patronizing at food premises with halal logo.

The data were collected from 450 respondents on random sampling basis. Quantitative analysis was conducted using SEM SMARTPLS version 3.3.

Based on the findings gathered using PLS analysis with n = 450, it was indicated that attitude, perceived behavioral control and religiosity significantly influence Muslim consumers’ intention on patronizing at food premise with halal logo.

The data collection for the present study was limited to the respondents in Kuala Lumpur among Muslim consumers, and limited to 450 sample sizes.

The presence of halal logo should be crucial in attracting consumers due to the comprehensive meaning it brings.

In the context of food premises, the results of the research suggest that the halal logo shown by the food premise seems to operate significantly in attracting Muslim consumers toward the food premises. Muslim consumers need to be nourished by proper Islamic teachings and have a good understanding of halal principle.

The halal logo of food premise concerns the Muslims. Muslim consumers are relying on surrogates in selecting the alternatives for packaged goods in Islamic marketing literature. However, it is little known how Muslims use indicators to select food premises when there is no halal logo.

Over recent years, the multi-stakeholder role in sustainable ecotourism within Asia has emerged as a crucial narrative for sustainable ecotourism management across countries on the continent. This trend is perhaps due to the fact that ecotourism is one of the most rapidly growing sectors within the tourism industry. However, to date, no reviews have provided a comprehensive analysis related to the role of multi-stakeholders in the achievement of ecotourism sustainability, particularly in the Asian context. This study aims to fill this knowledge gap by examining the current knowledge regarding multi-stakeholder involvement in sustainable ecotourism within Asia.

A systematic review procedure was followed. 320 articles were finalized, from which 34 related pieces of research were selected from the Scopus and Web of Science databases.

Three themes emerged from this paper. Recommendations were highlighted to enhance sustainable ecotourism. The study concluded that a more enabling research environment should be provided to improve discourse and encourage policy interventions.

No previous studies have explored the multi-stakeholder's role in achieving Asian sustainable ecotourism, indicating a critical gap to be fulfilled. This paper uniquely contributes to the field by providing a comprehensive review of the roles and challenges of multiple stakeholders in sustainable ecotourism across Asia and proposing innovative policy solutions tailored to the region's unique socio-economic and cultural context. Moreover, it puts forward potential solutions to bolster sustainable ecotourism within Asia, benefiting both stakeholders and the destination.

The purpose of this paper is to present a bibliometric overview of research published in takaful by identifying the most relevant research in this field and the newest trends according to the information in the Scopus database. Several classifications are made, including analyzing the most productive authors, the most influential journals, the collaboration between countries and the highly cited articles.

This paper collected data from Scopus databases from 1989 to 2023. The Bibliometrics, R-Studio, VOSviewer and Excel software were used to analyze the collected data. Bibliographic analysis was applied, consisting of co-authorship, cartographic, co-citation and coupling analyses.

This paper found that the publication and citation of takaful are increasing over time, contributing to significant progress in impact and visibility. Salman, Ghazali, Hassan and Mamat are the most productive authors. Malaysia is the most cited country, followed by the UK, while institutions from Malaysia are leading the publication of takaful literature. In terms of collaboration between countries, network collaboration was found between countries in Asia (Malaysia and Indonesia), Central Asia (Pakistan and Bangladesh), the Middle East (the United Arab Emirates and Bahrain), Europe (the UK) and North America (the USA).

This paper examines the evolution of takaful literature using bibliometric analysis. The findings and potential applications of this research could be very beneficial to scholars and researchers in creating more dynamic improvements in the scientific development of takaful.

The COVID-19 impact across major sectors did not exempt the low-cost housing (LCH) sub-sector. This may have increased the existing LCH demand-supply gap, especially in developing countries such as Malaysia. Studies showed that government policy (GP) aids in mitigating COVID-19 impact on goods and services, including housing-related issues. However, there is an academic literature scarcity regarding GP on LCH demand-supply gap during the COVID-19 crisis in Malaysia. Hence, this study aims to investigate the moderating effect of GP on the relationship between LCH demand-supply gap and COVID-19 impact in Malaysia.

The research utilised a quantitative method in collating the data from four major cities in Malaysia. SmartPLS was utilised to analyse the usable 305 questionnaires retrieved from respondents. Structuralist Theory supported the developed framework.

Findings show that GP moderates the relationships between the LCH demand-supply gap and COVID-19 impact on Malaysia's low-income groups' (LIGs) homeownership delivery. It implies that the study's findings provide more understanding of issues influencing LCH demand-supply gap in the COVID-19 era via applying GP to mitigate the gap and improve homeownership for the disadvantaged.

The study intends to stir policymakers toward formulating policies and programmes that will mitigate LCH demand-supply gap during the present and future pandemics.

Besides the theoretical value of the developed model, policymakers can use the study's recommendations to mitigate future LCH demand-supply gaps during pandemics in developing countries using Malaysia as a case study.