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This paper aims to offer the first known synthesis of peer-reviewed literature on trade-based money laundering (TBML). Given the topic is in its nascent stage yet gaining prominence across scholarship and practice, this foundation is pertinent for future TBML research.

A systematic literature review was undertaken with a formulaic search string. Both qualitative (thematic) and quantitative (meta) analysis methods were used to illustrate the findings.

The systematic literature review, using qualitative and quantitative synthesis, led to a thematic categorization of extant TBML literature into four categories: TBML risk assessment, TBML detection, the role of professionals and understanding of TBML. Due to the limited number of studies, insights that can be drawn from the extant literature on the best way to combat TBML are also limited.

As the first systematic literature review on TBML, this study identified that the existing TBML literature has focused on increasing the understanding of the phenomenon in terms of its definition and mechanisms, detection, linkage with other crimes, such as organized crime and terrorism financing, and risk assessment frameworks. The originality of these findings lies in identifying areas future researchers might explore to broaden the academic literature.

This paper aims to examine how bank stress tests affect bank tax planning.

The study uses US bank stress test bank size thresholds and a regression discontinuity design to investigate the effect of the Dodd-Frank Act and the instituted bank stress tests on bank tax planning. We use different measures of tax planning, including bank-specific measures and measures of tax avoidance, tax aggressiveness, and effective tax planning from recent literature. Our regression discontinuity and difference-in-differences regression analyses include bank and year fixed-effects and lagged bank characteristics to control for potential endogeneity.

This study finds that stress tests have the unintended consequences of intensifying tax planning and increasing tax avoidance. Stress-test banks increase tax avoidance by accelerating charge-offs, net interest, and non-interest expenses. However, this increase in tax planning is not optimally maximized, leading to lower effective tax planning compared to non-stress-test banks. Banks with a substantial increase in tax avoidance under the Dodd–Frank Act tend to increase their risk, investing in high-risk-weight assets and lending in riskier loan categories. These findings are consistent with tax minimization conditions under added regulatory attention and policy uncertainty.

Literature on bank tax planning is limited. Most tax avoidance literature excludes financial institutions such as bank holding companies mainly due to differences in business practices and regulatory frameworks. This study is the first to investigate tax planning behavior among US banks. The current study thus extends the research field by examining the effect of bank transparency regulations, such as bank stress tests, on bank tax planning activities. Our findings have a direct bank policy implication. They show that stress testing has the unintended consequences of increasing tax planning activities and consequently increasing risk-taking on banks with high tax avoidance, which goes against the goals of stress testing regulations.

This study examines the role of passion in gender-specific entrepreneurial responses in times of crises and how passion manifests itself in a digital environment. Entrepreneurial passion feeds energy, tenacity, self-confidence and momentum, creating added value for a given economy.

A qualitative approach was used to conduct semi-structured interviews. To reach the research objectives, the author examined a sample of 22 female entrepreneurs and 19 male entrepreneurs in a comparative design.

The results obtained through a qualitative study prove that entrepreneurial passion is a driver of self-confidence for entrepreneurs. Moreover, the nature of entrepreneurial passion differs across gender in times of crises. Indeed, female entrepreneurs try to take their lives into their own hands by creating their own destinies. They have seized opportunities arising from purely technological progress to create their own businesses on social networks and solve the unemployment problem. Meanwhile, male entrepreneurs pursue opportunities based on market supply and demand to increase their market share and face a crisis.

These findings offer novel insights into research on social media entrepreneurs. This study could help new entrepreneurs highlight their abilities, particularly those that are most salient and central.

This study adds a new dimension to the literature on the role and nature of entrepreneurial passion in times of crises.

This paper aims to explore customers’ insights to understand how they can construct self-identity through the anti-consumption transformation.

Adopting the grounded theory methodology, this paper presents findings from laddering interviews conducted with twenty-two anti-consumers in Sri Lanka. All interviews were transcribed, and thematic analysis was undertaken.

Our findings uncovered that the anti-consumption transformation process is mainly influenced by the social and moral valuation of the environment, external pressure, willingness to change, monetary savings and having children. In particular, the acts of rejection, reduction and reuse are vital behavioral patterns observed in anti-consumption. Moreover, findings reveal that anti-consumption transformation contributes to individuals’ self-identity by changing their surroundings, expressing anti-consumption to others, using increased control and experiencing inner change.

This paper is one of the first attempts to qualitatively explore how pursuing anti-consumption behavior contributes to self-identity construction of an individual from the transtheoretical model of behavioral change perspective.

This study aims to delve into the underlying factors that play a pivotal role in shaping effective digital marketing communication (DMC) to promote sustainability. Further, it explores the mediating effect of online customer experience (OCE) on the dynamic relationship between DMC and sustainable purchase intention (SPI) and the moderating impact of social media marketing activities (SMMAs) on the relationship between DMC and OCE.

Based on single cross-sectional survey, 300 responses from green apparel users are analyzed by using partial least squares-structural equation modeling to corroborate the relationships among DMC, OCE, SMMAs and SPI.

Perceived usefulness, ease of use, web attractiveness, hedonic motivation and subjective norms significantly impact DMC, which in turn positively influences OCE and SPI. Further, OCE significantly mediates the relationship between DMC and SPI, highlighting the crucial role of OCE. The moderation analysis shows that interactivity negatively moderates the DMC-OCE relationship, suggesting that excessive interactivity may diminish the OCE, while personalization and trendiness do not have significant moderating effects.

The findings provide valuable insights for marketers to align their DMC strategies with sustainable business initiatives to create a seamless online experience, thereby fostering SPI in the contemporary digital era.

While previous studies have examined aspects of these relationships separately, this study integrates them into a cohesive framework to provide a more holistic understanding of how digital marketing strategies can promote sustainability.

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.