Search results

The aim of this article was to present a retrospective assessment of the intellectual structure of private agricultural and food standards research in global trade. This study was motivated by the increasing role of standards and certifications in governing global agricultural and food trade.

The current investigation was carried out with bibliometric methods using VOSviewer software. Techniques such as citation, co-citation, keyword co-occurrence, keyword evolution and co-authorship analyses were performed to tackle the research questions. Articles were extracted from Scopus database for the period 1998–2022 (30th August 2022) with selected keywords (“Private food standard*” OR “food standard*” OR “agri-food standard*” AND “agri*” OR “agro*” OR “farm*” OR “food*” AND “international trade” OR “global trade” OR “international business”) along certain filters (subject – Economics and Business management: language – English: Document – article and review articles and source – journals).

The results show that the intellectual structure of private agricultural and food standards research in global trade has evolved around five clusters, namely: (1) the political economy of food standards, (2) food standards and their challenges in global trade, (3) food standards and integration into value chains, (4) food standards and market access and (5) food standards and exports from developing countries. However, the authors found the research gaps in each of the thematic clusters.

The main limitation of this study is that the authors focused their attention on certain aspects of bibliometric review, such as the intellectual structure of the field, the citation analysis and the collaboration network. Future research could attempt to explore new field development through bibliographic coupling and deepening of conceptual structure using content analysis by incorporating the research methods used in the respective studies.

The emerging research areas in private agricultural and food standards in global trade are related to topics on food quality, sustainable development, genetically modified organisms, World Trade Organization, tariff structure, trade agreements, food industry and European Union. However, there is less research and little collaboration between Africa and developed countries. For example, Africa's total publications were (15), while the US had (46), China (15), Belgium (23), Germany (27), Italy (32) and the UK (24).

There are limited studies that have conducted a retrospective evaluation of the intellectual structure of private agricultural and food standards research in the global trade using bibliometric analysis. The present investigation is novel in identifying the thematic research clusters, emerging issues and future research directions. This is more important to developing countries as their agricultural produce face challenges to access markets of the developed world.

The purpose of this study is to examine the drivers and barriers of travel behavior associated with tourist behavior during/post-COVID-19 pandemic to provide a knowledge base as well as an agenda for future research.

The authors utilized the Systematic Literature Review (SLR) technique for searching the articles published in Web of Science (WOS) and Scopus, to identify the main drivers and barriers affecting the tourist behavior during/post-COVID-19 pandemic. Eventually, 47 articles were chosen for the final analysis.

The findings are reported in three sections, (1) quantitative research profile, (2) qualitative synthesis and (3) future agenda. This study addresses the nuanced questions regarding the significant change in tourist travel behavior, emotional dynamics and a detailed understanding of mechanisms, such as which drivers and barriers affect tourist behavior in a particular destination. Drivers and barriers to tourist travel behavior were characterized in personal-related, destination-related, and health-related factors. Moreover, this study provides thought-provoking ideas in theory, policy and practice in the field of tourism and hospitality.

This study has three limitations, as follows. First, the authors searched only two databases, Scopus and Web of Science, due to which the authors might be missing some related studies existing on the other databases. Although these databases provide an extensive range of academic literature, further studies could extend the data collection from the other databases (e.g. via Taylor & Francis). However, our systematic literature review (SLR) coverage is quite extensive, since journals are listed on these three main databases. Second, the authors followed a main study search protocol based on the synonyms and related keywords, however, some of the studies that may be related to the tourist behavior towards the destination are missing on account of the lack of our keywords in there, title, author, keyword and abstract. Furthermore, future research could endeavor to add other keywords to expand the results of studies. Third, although the accurate analysis was conducted to reduce subjectivity in identifying themes for drivers and barriers of tourist behavior, future studies on categorization could work to ensure that other sub-themes categorize.

The recent study has some key practical implications. First, this study is valuable for all the stakeholders in a unique way, including destination managers, academicians and policymakers, because it provides insight into barriers and drivers that influence the development of tourist behavior towards the destination. Second, the current study also offers practical implications for people involved in tourism service industries including governments and private businesses. Policymakers and other leaders are increasingly interested in harnessing the economic potential of tourism. Therefore, identifying the barrier which is inhibiting the tourist traffic towards the destination is beneficial to understand and effectively develop strategies to minimize the effect of such factors. Moreover, drivers and barriers of tourist behavior towards the destination in the COVID-19 pandemic situation towards the destination may help to create a framework for the development of destinations according to the current vulnerable situation. Third, current findings suggest that tourism marketers understand the drivers and barrier constructs found in this study and tailor their marketing strategies for attracting existing and new tourists. For instance, marketers should understand the drivers and barriers of tourist behavior for effective strategy development to increase the positive effect of drivers and to reduce the negative effect of barriers.

This is the first systematic literature review on the impact of drivers and barriers of tourist travel behavior. This paper analyses the methods and approaches that have been used in the previous literature to examine the drivers and barriers of tourist travel behavior. The paper ends with the research implication and limitations of the studies.

This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR) disclosure and state ownership in Russian companies. The main argument of the paper is that CSR disclosure can be used as a mitigating mechanism to weaken the negative relationship between earnings manipulation and market value. Additionally test whether state ownership is an important moderating factor in this relationship are conducted as state has always played an important role in the emerging Russian market.

The hypotheses are tested on panel data for 223 publicly listed Russian firms for the period 2012–2018. A number of robustness tests are used to check the obtained results for consistency. Following previous research GMM method is employed to address endogeneity concerns.

Supported by stakeholder theory, it is observed that firms that disclosed more CSR information experience a weaker negative relationship between earnings management and market value because investors and other stakeholders positively evaluate a positive CSR image. This negative effect of earnings management on market value is even weaker for state-owned companies as market participants appreciate involvement of state-owned companies in CSR activities and place greater expectations on these firms to be responsible without clear understanding whether these actions are “window dressing” for this type of companies or not.

The study results provide new insights into the relation between earnings management, firm's value, CSR disclosure and state ownership in emerging-market firms. The paper highlight the importance of considering country-specific factors, such as state ownership, while analysing the market reaction on CSR disclosure and earnings management since the institutional peculiarities may help to explain differences in the obtained results.

The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social goals, particularly in promoting decent work and economic growth (Sustainable Development Goal [SDG] 8 and its targets [2, 5, 6, 8]). Moreover, it emphasises the importance of multi-stakeholder partnerships for sharing knowledge, expertise, technology, and financial resources (SDG17-Target 17.G) to meet SDG8.

As a consolidated methodological approach, a systematic literature review (SLR) was used in this study to fill the existing research gaps in sustainability accounting. To consolidate and clarify scholarly research on IC towards decarbonization, 149 English articles published in the Scopus database and Google Scholar between 1990 and 2024 were reviewed.

The results highlight that the current research does not sufficiently cover the intersection of carbon accounting and IC in the analysis of decarbonization practices. Stakeholders and regulatory bodies are increasingly pressuring firms to implement development-focused policies in line with SDG8 and its targets, requiring the integration of IC and its measures in decarbonization processes, supported by SDG17-Target 17.G. This integration is useful for creating business models that balance profitability and social and environmental responsibilities.

The integration of social dimension to design sustainable business models for emission reduction and provide a decent work environment by focusing on SDG17-Target 17.G has rarely been investigated in terms of theory and practice. Through carbon accounting, IC can be a key source of SDG8-Targets 8.[2, 5, 6, 8] and SDG17-Target 17.G. Historically, these major issues are not easily aligned with accounting research or decarbonization processes.

The aim of this paper is to provide additional insights on the association between real earnings management (REM) and crash risk, particularly from the perspective of an emerging market economy. It also examines the moderation role that internal and external corporate governance may play in this area.

Relying on archival data from the RESSET and CSMAR databases over a timeframe from 2010 to 2018 of China listed company, the authors test the hypotheses by regressing common measures of crash risk on the treatment variable (REM) and crash risk control variables identified in the prior crash risk literature. The authors also introduce monitoring proxies (internal controls as an internal governance and institutional ownership as an external governance) and assess how effective internal and external governance moderate the relation between REM and stock price crash risk.

The results suggest firms with higher REM have a significantly greater stock price crash risk, and that this association is mitigated by external monitoring. That is, greater institutional ownership, particularly pressure insensitive owners, mitigates the impact of REM on stock price crash risk. However, internal control does not mitigate the association between REM and stock price crash risk.

Following the passage of the Sarbanes–Oxley (SOX) Act, prior research has documented an increase in the use of REM and a positive association between REM and cash risk. The authors demonstrate that they persist in one of the largest emerging markets where institutional regulations, market conditions and corporate behaviors are different from those in developed markets. Also, the assessment of the moderation effect of internal and external governance mechanisms could have meaningful implications for investors and regulators in Chinese and other emerging markets.