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Article
Publication date: 30 September 2014

Cosimo Magazzino and Mantovani Michela

– The purpose of this paper is to examine the counterfeiting process in Italy, at a subnational level.

315

Abstract

Purpose

The purpose of this paper is to examine the counterfeiting process in Italy, at a subnational level.

Design/methodology/approach

The paper uses panel data estimators and mixture models regression.

Findings

The paper finds that homogeneous clusters of regions could be derived, as a result of economic and geographical reasons. Moreover, household and public administration expenditure, indirect taxation, foreigners/population ratio and the number of ports have a positive impact on the counterfeiting diffusion index.

Practical implications

The paper is practical as a source of reference in contrasting counterfeiting process.

Originality/value

The paper uses new data applying recent econometric techniques to find homogeneous groups of regions on counterfeiting index.

Details

Journal of Financial Crime, vol. 21 no. 4
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 19 June 2020

Liudmila Tarabashkina, Pascale G. Quester and Olga Tarabashkina

The purpose of this study is to answer the call for additional detailed research on factors that influence corporate social responsibility (CSR) authenticity by examining how the…

1593

Abstract

Purpose

The purpose of this study is to answer the call for additional detailed research on factors that influence corporate social responsibility (CSR) authenticity by examining how the former is affected by the commonly reported CSR spending allocations expressed as percentages of annual profits. It integrates equity and attribution theories to propose a new construct of inequity perceptions to explain how CSR spending allocations influence CSR authenticity. Inequity perceptions form from smaller allocations that are perceived disproportionate compared to the potential reputational gains from the executed CSR communication, which, in turn, prompts lower authenticity inferences.

Design/methodology/approach

Three experiments were performed. Study 1 examines how different CSR spending allocations influence inequity perceptions and how the latter relate to CSR authenticity. Study 2 examines how inequity perceptions are affected by firm size. Study 3 examines whether psychological distance (being a customer or non-customer) affects information processing by predisposing customers to forming higher inequity perceptions.

Findings

Study 1 shows that lesser allocations produce higher inequity perceptions. Study 2 demonstrates that inequity perceptions are enhanced when numerically small allocations are reported by a large as opposed to a small firm. Study 3 shows that both customers and non-customers form similar inequity perceptions from smaller percentage allocations without support for the psychological distance effect.

Research limitations/implications

This study shows that the percentage of profits allocated to CSR, as well as firm size, can affect authenticity inferences via inequity perceptions. These findings point to different implications of CSR communication that features percentage allocations that multiple firms may not be aware of.

Practical implications

Marketers can benefit from the reported findings by understanding when and how CSR communication that features percentage allocations may be counter-productive by generating lesser CSR authenticity.

Originality/value

This study provides a novel perspective on how consumers evaluate CSR authenticity in a marketplace where awareness of firms’ vested interests is increasing.

Details

European Journal of Marketing, vol. 54 no. 8
Type: Research Article
ISSN: 0309-0566

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Article
Publication date: 19 July 2023

Michela Balconi, Laura Angioletti and Federico Cassioli

The purpose of this study is to investigate the effects of the remote training process on distance learning with the application of neurometrics and investigate the features of…

253

Abstract

Purpose

The purpose of this study is to investigate the effects of the remote training process on distance learning with the application of neurometrics and investigate the features of the training that promote better synchronization between trainers and trainees in terms of cognitive and emotional processes favorable to learning, during a condition of remote professional training.

Design/methodology/approach

The authors proposed a hyperscanning paradigm together with a conversational analysis to assess remote online training by collecting neurophysiological measures (frequency band analysis: delta, theta, alpha and beta) via multiple wearable electroencephalograms (EEGs) during a session of remote training.

Findings

Results showed increased delta activity in the trainer when he was leading the session and when the participants were exchanging feedback. The delivery of feedback was also linked to increased theta activity compared with the normal activity of the trainees. Finally, synchronization of EEG between trainer and trainee groups was found for the beta band.

Research limitations/implications

This study proposes to adopt a new multi-methodological approach that combines conversational analysis with the detection of remote neurometric parameters, in the field of educational neuroscience applied to organizational contexts.

Practical implications

Findings can help trainers in the development of their skills as trainers and in modeling remote training in organizations.

Originality/value

Findings highlight the crucial role of particular phases of the e-learning process, such as the feedback phase and the interaction trainer group, and they pointed out the relevance of neurophysiological measures to test the e-learning process.

Details

The Learning Organization, vol. 30 no. 6
Type: Research Article
ISSN: 0969-6474

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Article
Publication date: 2 December 2024

Zélia Serrasqueiro, Filipe Sardo, Elisabete Neves and Flávio Morais

This study seeks to analyze the effect of the financial distress costs on small and medium-sized enterprises (SME) rebalancing of short-term and long-term debt ratios.

64

Abstract

Purpose

This study seeks to analyze the effect of the financial distress costs on small and medium-sized enterprises (SME) rebalancing of short-term and long-term debt ratios.

Design/methodology/approach

The authors use the system-generalized method of moments (GMM-sys) to treat data collected for a sample of Portuguese manufacturing SMEs for the period 2011–2017.

Findings

Financial distress costs positively impact the speed with which SMEs rebalance their short-term and long-term debt ratios The positive effect of financial distress costs on the speed of adjustment (SOA) is higher for the short-term than for the long-term debt ratio. This result suggests that SMEs seek to overcome quicker the financing imbalance in the short run, probably, due to their dependence on short-term debt.

Practical implications

SME owners-managers should seek to rely less on short-term debt to reduce the firm default risk, the financing imbalance and the financial distress costs. Banks should lend long-term loans to SMEs, given that the high financial distress risk of these firms results from their dependence on short-term debt financing. Policymakers should promote SME access to external finance sources with lower transaction costs, to SME rebalance their capital structures.

Originality/value

This study analyzes the effect of financial distress costs on the SOA with which SMEs rebalance their capital structure. We estimate the financial distress costs based on a hazard model, to analyze their effect on the SOA toward the target debt ratios.

Details

International Journal of Accounting & Information Management, vol. 33 no. 1
Type: Research Article
ISSN: 1834-7649

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